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Do you want to lease a 2026? To estimate the lease's effective APR, first calculate the monthly depreciation charge by subtracting the residual value (purchase option at the end of the lease) from the adjusted net capitalized cost and dividing by the number of months in the lease. In this example, the adjusted net capitalized cost is $66,100 and the residual value is $39,650, resulting in total depreciation of $26,450. Dividing that by the 39-month lease term gives a monthly depreciation charge
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