JEFF LEZINSKI serves as SVP of Solutions Architecture for Odessa Technologies, where he is responsible for ongoing management and regulatory compliance of Odessa’s core product, LeaseWave. SCOTT THACKER, CPA, CLFP, is CEO of Ivory Consulting Corporation, Vice Chairman of the Board of Trustees of the Equipment Leasing & Finance Foundation and a former member of the ELFA’s Board of Directors. Both authors are members of the ELFA’s Financial Accounting Committee.