January / February 2026 Issue

EL&F Jan/Feb 2026 Cover ?? EL&F Jan/Feb 2026 Cover
Cover Story

2026 in Focus: Six Economic and Equipment Finance Forces to Watch

By Aimée Bennett
Featured Story

ELFA’s New Chair on Growing the Industry and Growing Its Value

By Jane Esworthy
Featured Story

The Future of Research

By Daryl Muller

Columns

Leigh Lytle
From the President & CEO

Growing Together

Financial Watch
Financial Watch

FASB Update: Accounting for and Disclosure of Software Costs in Accordance with ASU 2025-06

LeaseLawNEW
Leasing Law

Legal Resource Spotlight: ELFA State Law Compendium

Federal Insight

ELFA Briefs Federal Reserve on the Role of Equipment Finance in AI

Around the States
Around the States

What to Expect in the States: Key Trends for the Upcoming Legislative Sessions

Executive Perspective

Strengthening the Future of Talent in Equipment Finance

John Paradisi
Executive Perspective

The Case for Optionality: Why Smart Business Owners Are Rethinking Capital Structure

More from ELFA

ELFA News

What You Need To Know Now

Business Council Update

Independent BCSC: Tightening Credit, Evolving Regulations and Delivering Customer Value Top of Mind

Foundation News

Growth, Change, and the Road Ahead: Q&A with the Foundation’s New Chair

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