| COVER STORY The Next Generation of Equipment Finance Young professionals are joining our industry and having an impact. Meet some up-and-coming professionals and see how they’re getting involved in our industry and our association. | | FROM THE PUBLISHER Engaging the Next Generation How can we attract new and emerging talent to our industry and our association? ELFA is addressing this question in a number of ways, writes President and CEO William G. Sutton, CAE. | FEATURES Not Getting It Right the First Time Why learning to fail forward is vital to equipment finance Sectors Report Steady Growth Beige Book data bodes well for a strong 2015 Celebrating 40 Years of Data The Survey of Equipment Finance Activity reaches a milestone in 2015. Uncover key findings from the just-released report. COLUMNS Executive Perspective Michael Semanco, President and COO of Hitachi Business Finance, on why equipment finance entrepreneurs need advisory boards Leasing Law Know your customer: Beneficial ownership rule, by Judy VanOsdel Financial Watch A sea is change coming in the accounting for sale-leaseback transactions, write Rodney Hurd and Mindy Berman Federal Insight 2015 Capitol Connection recap: Amplifying our voice to build connections Around the States States enact equipment leasing legislation DEPARTMENTS |