Also, something to keep in mind is that the residuals continously slide as the model year progresses (assuming leasing periods and mileage/year are equal). {By residuals, I am talking about the residuals that Lexus/Toyota Financial Services sets/guesses when you lease.) Let's assume that for a 39 month lease on a 2001 was 59% when the car first came out in August 2000 or whenever it came out. It will be worth 59% in November of 2003. However, if you lease the same model year IS300 in let's say, March of 2001, then the residual will be lower (57% or around there), because by the time the 39 month period is over it will be June of 2004. I not 100% certain, but I'm sure someone on this forum who has connections to Lexus (if I remember correctly, I think scoot's dad was a manager at Lexus) could verify this.