S.B. Associates, Inc., has been providing software to the equipment leasing industry for over 20 years. Our customers are typically regional banks, lease brokers, or independent finance companies, as well as the captives of several Fortune 500 companies, and are most often engaged in a mix of both tax-based and nontax-based middle market leases. Users within these companies are typically within the sales and marketing areas, although the software is also often used to support accounting and tax reporting.