It’s a tired truism that a rising tide raises all ships.  And a rising market rewards both the creative and the rote practitioners.  In years past, it didn’t take a financial wizard to take out an HP12C, calculate a lease-rate factor, bundle up a package of leases and sell them to GE, BankofAmerica, or Key Bank.  Selling off leases enabled the equipment or software provider to recognize a sale, while still allowing customers to spread payments over the useful life of the acquired asset. 

Times have changed, and just when everyone should have a lease offering and most thoughtful customers want one, so they can preserve cash on their balance sheet, the big guys that traditionally bought up the bulk of leases have gone packing. So where do you sell off your lease paper now?