First Hawaiian Leasing, a subsidiary of First Hawaiian Bank, is engaged primarily in commercial equipment and vehicle lease financing. It offers several leases, including tax and nontax-oriented lease structures. First Hawaiian Leasing specializes in financing the acquisition of new and preowned vehicles, such as trucks, automobiles, buses, vans, flatbeds, tractors and trailers and furniture and fixtures for hotels, resorts, stores, factories, warehouses, offices and restaurants. It also offers lease for business-related equipment, energy conservation equipment and systems, marine vessels and aircraft. The parent company, First Hawaiian Bank is one of the largest financial institutions in Hawaii. Founded in 1858, the parent company operates as a subsidiary of BancWest Corporation.