API
As the year ends, a few smart accounting decisions can make a meaningful difference to your tax bill and cash flow. Many business owners miss opportunities simply because they act too late. Before joining Tamarack, I spent 20 years as a CFO for an equipment finance company and experienced the busyness of year-end firsthand. As you enter this season, it is important to review non-performing assets and corporate taxes.
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The 2025 Equipment Leasing and Finance Association Annual Convention in Marco Island felt less like a routine industry meetup and more like an inflection point—a moment where optimism, technology, talent and policy all converged into a clear story: Equipment finance is gearing up for a new era of growth, but only for organizations willing to evolve.
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The news beat on AI continues as, “You must have it!” But now we also hear “companies are struggling with AI” too. One recent survey found that 71% of CFOs are "flying blind" and struggling to monetize AI. Initiatives built around a disruptive technology like AI are always challenging because both the technology and its applications are unfamiliar. In the case of AI they can also be abstract. “Work smarter not harder” is a great tagline, but “smarter” is hard to measure without standardized testing.
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AI is reshaping risk management in equipment finance, helping lenders use data not just to avoid or transfer risk but to predict, engage and manage it more strategically. Managing risk is core to equipment finance operations and capital. Risk — the potential of unwanted outcomes — emerges in all shapes and sizes and the industry has instinctively looked to data to help manage risk.
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In mid-September, I attended the inaugural ELFA Innovation Lab in Denver. While I had been a regular attendee at its predecessor, the ELFA Operations and Technology Conference, I was eager to experience this new iteration. There was a great sense of energy and enthusiasm across all three days of the event. I don’t know if it reflected the positive business conditions or simply the excitement of the new format but attendees seemed light on their feet and genuinely engaged in their conversations.
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