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Advantages:
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Lease payments are 100% tax deductible.
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Improvement in liquidity since there is no need of using any
own capital.
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Improvement of the balance sheet picture, by avoidance of
additional obligations and fixed assets.
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Option to buy the car at the end of leasing period at a
prespecified price.
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Ability for fast renewal of fleets.
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Fleet management option.
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Executive and company status improvement.
Flexibility of the program in terms of monthly lease
payments, which depend on the amounts of downpayment and
residual value.
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