B-V Consulting: This site maintained by a consulting firm has some good reference material on leasing and factoring. The site also includes a good glossary of terms for leasing. http://www.bvconsulting.com/lequip.htm    

Equipment Leasing Association: This is the best site to obtain an overview of leasing, facts and figures, daily news stories about the leasing industry, a search engine to find leasing companies by specialty and articles on leasing. http://www.elaonline.com/ Industry facts, statistics, reports and articles from the publications Equipment Leasing Today and Journal of Equipment Lease Financing are available at http://www.elaonline.com/HomeFrm.htm    

Metrolease: This is the site of a leasing company with some good basic information on leasing. http://www.metrolease.com/metguide.htm   

Ready Capital (Leasing): A site devoted to leasing. Provides information on obtaining leases http://www.readycapital.com/ and a lease payment calculator which can be downloaded as an Excel 5.0 file. http://www.readycapital.com/payment.htm    

United Association of Equipment Leasing: This professional association provides some valuable information on leasing. The site provides articles in Newsline. It is especially useful for the individual that seeks a career in leasing. This organization provides a training program leading to a "Certified Leasing Professional" certification. http://www.uael.org/