I agree with your calculation of 30.1 cent per mile of my lease as it include all costs, taxes and fees rolled in - these costs don't go away because you don't count them ($349 x 36 +$1000). I come up with 45.2 cent per mile for your lease over 27k miles with all costs rolled in. ($300 x 24 +$5,000)/27000. Granted, your CMax is higher priced than my Prius IV was, but not by 50% more. If my lease term was shorter or your lease was longer, maybe our cost per mile would be closer together. There's more to deciding to buy or lease a particular car than just price, but it's a major factor. Let's face it, if you're like me and don't like a vehicle, even if it was a screaming deal, I wouldn't take it since I'm at the point in life where I don't have to. I like to lease too because I tend not to keep my cars forever, but with leasing I will not put a large amount, if any, down, while keeping my payment reasonable. To me it doesn't make financial sense to give a large sum upfront just to have a lower lease payment - I'd rather keep the money in the bank and use it to supplement the payment. But, if I were to purchase my next car, which I am considering, I will put $'s down because the idea is to pay it off as quickly as possible.