You want to get advice from your accountant. Some are for and some against. If your business has enough income to offset expenses and you can write off the whole cost of the lease, it might be good. Leases can be complicated on purpose. Terms are different, but the hardest thing to translate is the "cost of money factor" which is close to interest. Find a chart that converts cost of money factor to an apr. Some where in a hundred boxes in the barn, is my chart.

Consumer leases have to be closed end by law. Business leases can be open end where you pick the residual by how many miles you drive. Remember that a lease is like borrowing a truck, you can't modify it as much as if you owned it as in chips, exhaust brakes etc. without endangering the warranty.

I leased my car this year because it's the first year for this model and has a more uncertain resale value. Also the first year of a vehicle usually gets a higher residual because the manufacture optimism. So do your homework, decide how many miles per year you'll drive. Mileage penalties are lower now. But a new round of 0 interest is coming from Ford and then for a change GM will follow. 0 interest puts a cramp on leases. I"ve leased a couple of vehicles and sold a few thousand leases.

Sales folk like leases because they are confusing. So get all your questions answered and go through the fleet department on a business lease and take your time.