In the United Kingdom, the leasing market has been dominated by businesses and customers in the fleet. However, in recent years, the market has changed and private contracts now hold the largest market share. This situation is largely influenced by the increase in the personal car tax for drivers (BIK) and by taxable allowances for companies affected by vehicle emissions. For users of company cars who opt out, a custom rental contract allows a fixed monthly payment subsidized by their employer, but also a more flexible choice of vehicles than a rigid company car policy. But it doesn`t always work out as planned. Sometimes the car is worth much less than expected and the leasing company will take a financial hit if you return the vehicle. This is a great advantage for the leases concluded, but there is even more… Similarly, for this reason, off-road cars like the Jeep Wrangler are bad candidates for a lease. The average U.S. leasing penetration rate for new passenger cars reached a record 26.5% in February 2014.  This means a resumption of a sharp decline during the 2007/2008 financial crisis. In 2016, leasing accounted for about 25% of total vehicle sales, or 31% of U.S. retail sales. There are now two main types of leases that vary depending on who is taking the financial risk involved in the lease. Laws and regulations require that the type of lease be clearly stated on all documents, so it should be very easy to tell what type of lease you are looking at when inspecting your papers. On the other hand, closed rental will be the type that will offer you the best short- and long-term benefits. In most cases, an end-of-life lease has a higher residual value and frees you from financial risk at the end of the lease. A good way to see how different makeup choices, style and cut can affect the residual value of your car, the Internet is to search for the different residual values on the cars that interest you. In most cases, this information is readily available and can help you choose a rental contract that works best for you, especially with regard to the information relating to the calculation of your rent that you will find later in this manual.