Hello, my name is Shawn Halladay, and I will be hosting this blog. I should start out by saying that, although about leasing, my blog will focus almost exclusively on equipment leasing, with an occasional discussion of auto leasing thrown in. No real estate, though, unless there is equipment involved in the overall lease, such as in a cogeneration facility.

My goal here is to thoroughly explore the applications and practices of equipment leasing around the world, including all the similarities and differences between locales. I expect the discussions to be wide ranging, always informative, and often evocative. The topics covered will be from the simple to the complex, dollar outs to LILOs, and everything in between.

Just so you know a little bit about me, I have a degree in accounting, along with an MBA, and began my career as an auditor with Arthur Andersen & Co. It was during this time that I was licensed as a CPA and got my first exposure to real world leasing (although I did complete my senior paper on the newly-issued FASB 13 prior to this time). Since then, I have performed lease/buy analyses as a lessee, closed deals as a lessor, and solved numerous leasing problems in my current role as a consultant to the leasing industry.

I have taught equipment leasing courses throughout North and South America, Europe, Asia, and the Middle East, consulted extensively, and written eight books on equipment leasing, including the Handbook of Equipment Leasing. I am a member of the Equipment Leasing Association in the US and serve on several of its committees. The value to you of all this is my exposure to so many aspects of the equipment leasing industry, including its evolution over the past 25 years.

Although an accountant by background, I like to think of myself as being able to also see the practical side of leasing issues. The combination of theory, practice, wide-ranging experience, and a predilection for heavy metal music, should provide you with an interesting perspective and insights into equipment leasing.