Concentration of Credit Risk and Major Customers (Tables)

12 Months Ended

Dec. 31, 2017

Concentration of Credit Risk and Major Customers [Abstract]

As of December 31, 2017 and 2016, there were concentrations (greater than or equal to 10% as a percentage of total equipment cost) of equipment leased to lessees and/or financed for borrowers in certain industries as follows:


Industry	2017	2016
Air transportation	23%	19%
Retail	22%	19%
Food products	18%	14%
Gas/Coal	17%	14%
Business services	*	10%

* Less than 10%

Schedule of Major Customers Credit Risk Concentration

During 2017 and 2016, certain lessees and/or financial borrowers generated significant portions (defined as greater than or equal to 10%) of the Company’s total leasing and lending revenues, excluding gains or losses on disposition of assets, as follows:


		Percentage of Total Leasing and Lending Revenues
Lessee	Type of Equipment	2017	2016
Aircraft Service International, Inc.	Aviation	25%	20%
Wal-Mart Transportation, LLC	Transportation	21%	17%
Tyson Sales & Distribution, Inc.	Transportation	15%	12%
IBM Corporation	Research	*	13%

* Less than 10%

ATEL 12, LLC 10-K