The Industry Horizon Report focuses on ELFA’s biennial survey of equipment end-users, which was conducted in summer 2026. Using data collected through the survey, ELFA estimates the current size of the equipment finance industry, assesses the propensity to finance private sector equipment investment for key equipment verticals, and forecasts end-user plans to acquire and finance equipment in 2027.
“Equipment and software investment continued to expand in 2025, contributing to solid U.S. economic growth despite tariff impacts, and the trillion-dollar-plus equipment finance industry contributed significantly by supporting these acquisitions,” said ELFA Acting President & CEO James Cress. “Despite a shift in investment toward AI-related technology, much of which is funded by large firms with ample internal cash flow rather than reliance on financing, the share of end-users using at least one form of financing rose. The industry’s footprint is 2.5 times larger than it was at the time of the industry’s first end-user survey in 2007, and it is projected to continue expanding in the years ahead. This report delivers must-have insights that will give business leaders and decision makers a competitive edge in driving that growth.”
