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That’s all rentals, just much much cheaper than a true rental. And no, leasing rates are completely flexible and much more goes into them than just a basic calc of depreciation.
I’m not here to say that all leasing offers are great, probably most are bad and screwy.
But if you look for a while you can find great lease offers. For example if a new model of a car is about to be launched, the maker will try to get rid of all their stock of the previous model. Like happened with the Audi A4 a few years back.

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