15 Largest US Equipment Leasing Corps Filing With the SEC (SIC 7350, 7359 and 7510) Posted 4Q 2017 Total Earnings of $4.080 Bil, Up 395% From Their 4Q 2016 Total Earnings of $0.824 Bil ........................................................................................ Included in Their 4Q 2017 Total Earnings of $4.080 Bil Were Income Tax Benefits of $3.732 Bil Courtesy of the US Federal Income Tax Debt Forgiveness Feature Included in the US Trump Tax Cuts Act

From SEC filings, below here is Net Income (Loss) From Continuing Operations for the 4Q 2017 and the 4Q 2016 for the 15 largest US Equipment Leasing Corps in the SEC SIC Sector Codes of 7350, 7359 and 7510 with Stock Market Caps above $1 Bil.

			Corp
			Quarter
			End
			When					TTCA	TTCA
			Trump	US GAAP	US GAAP			US	Decline
			Tax	Net	Net			Federal	in Value of
			Cuts	Income	Income			Income	Deferred
US Equipment Leasing Corps			Act	(Loss)	(Loss)			Tax	Income
SEC SIC 7350, 7359 and 7510		State	TTCA	Dec 17	Dec 16	Better		Debt	Tax
Stock Market Cap Above $1 Bil	City Hqs	HQs	Signed	Quarter	Quarter	(Worse)		Forgiveness	Assets
				mils $	mils $	mils $		mils $	mils $
United Rentals	Stamford	CT	Dec 17	897	153	744		689
Ryder System	Miami	FL	Dec 17	642	49	593		619
Hertz Global Holdings	Estero	FL	Dec 17	616	438	178		679
AMERCO	Reno	NV	Dec 17	529	65	464		349
Air Lease	Los Angeles	CA	Dec 17	471	97	374		354
Avis Budget Group	Parsippany	NJ	Dec 17	220	(31)	251		317
HERC Holdings	Bonita Springs	FL	Dec 17	214	(13)	227		245
Triton Intl	New York	NY	Dec 17	207	23	184		139
Aaron's Inc	Atlanta	GA	Dec 17	178	22	156		140
McRath Rentcorp	Livermore	CA	Dec 17	118	10	108		103
H&E Equipment Service	Baton Rouge	LA	Dec 17	86	12	74		67
AirCastle Ltd	Stamford	CT	Dec 17	55	68	(13)		-
Textainer Group Holdings Ltd	San Francisco	CA	Dec 17	18	-	18		3
Fortress Transp & Infrastructure	New York	NY	Dec 17	(7)	(6)	(1)		-
WillScot Corp	Baltimore	MD	Dec 17	(164)	(63)	(101)		28
Total all 15				4,080	824	3,256		3,732	-