| Relationships | Role | Relationship Start | Relationship End |
| U.S. Bancorp Equipment Finance, Inc. | Parent | 6/30/2007 | 12/31/2010 |
| U.S. Bancorp Equipment Finance, Inc. | Parent | 9/28/2000 | 6/29/2007 |
| L.F.S. Canada, Inc. | Subsidary | 9/28/2000 | 8/26/2005 |
| Universal Financial Corporation (Dba Universal Leasing, Inc.) | Subsidary | 9/28/2000 | 6/26/2003 |
| Lfs - Puerto Rico, Inc. | Subsidary | 9/28/2000 | 8/30/2001 |
| Lfs - Receivables I, Inc. | Subsidary | 9/28/2000 | 5/14/2001 |
| Lfs - Specialty Finance, Inc. | Subsidary | 9/28/2000 | 5/7/2001 |
| Acquisitions & Mergers | Role | Assets | Acct Method | Type | Transaction Date |
| U.S. Bancorp Equipment Finance, Inc. | Buyer | Discontinued | 1/1/2011 | ||
| Universal Financial Corporation (Dba Universal Leasing, Inc.) | Seller | Discontinued | 6/27/2003 | ||
| Lfs - Receivables I, Inc. | Seller | Discontinued | 5/15/2001 | ||
| Lfs - Specialty Finance, Inc. | Seller | Discontinued | 5/8/2001 |