| Relationships | Role | Relationship Start | Relationship End |
| Ba Leasing & Capital Corporation | Parent | 2/1/1993 | 12/31/1993 |
| Security Pacific Equipment Leasing, Inc. | Parent | 12/31/1991 | 1/31/1993 |
| Acquisitions & Mergers | Role | Assets | Acct Method | Type | Transaction Date |
| Ba Leasing & Capital Corporation | Buyer | Discontinued | 1/1/1994 |