2005 Lease Inclusion - Passenger Automobiles - alphaleasing.com
lease inclusion tables for commercial passenger cars.

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2005  Lease Inclusion Table - Passenger Automobiles

REV. PROC. 2005–13 TABLE 4
DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES
(THAT ARE NOT TRUCKS, VANS, OR ELECTRIC AUTOMOBILES)
WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2005
Fair Market Value of
Passenger Automobile


Tax Year During Lease

Over

Not Over
1st  2nd 3rd 4th 5th & Later
15,200 15,500 3 6 9 11  13
15,500 15,800 4 9 13 17  19
15,800 16,100 5 12 18  22 26
16,100 16,400 7 15  22 27 32
16,400 16,700 8 18 27 32 39
16,700 17,000 9 21 32 38 44
17,000 17,500 11 25 38 45 52
17,500 18,000 14 30 45  54 63
18,000 18,500 16 35 52 63 73
18,500 19,000 18 40 60 72 83
19,000 19,500 20 46 67  80 94
19,500  20,000  23 50  75  90 104
20,000 20,500  25 55 82  99 115
20,500 21,000 27 61  89 108  125
21,000 21,500 30 65  97 117  135
21,500 22,000 32 70 105 125 146
22,000  23,000 35 78 116 139 161
23,000 24,000 40 88 131 156 182
24,000 25,000 44 98 146 175 202
25,000 26,000 49 108 161 192 223
26,000 27,000 54 118 175 211 244
27,000  28,000 58 128 191 228 265
28,000 29,000 63 138 205 247 285
29,000 30,000 67 149 220 264 306
30,000 31,000 72 159 234 283 326
31,000 32,000 77 168 250 300 348
32,000 33,000  81 179  265 318 367
33,000 34,000 86 189 279  336 389
34,000 35,000 90 199 295 354 409
35,000 36,000 95 209 309 372 430
36,000 37,000 99 219 325 389 451
37,000 38,000 104 229  339 408 471
38,000 39,000 109 239 354 426  491
39,000 40,000 113 249 370 443 512
40,000 41,000 118 259 384 462  533
41,000 42,000 122 269 400 479 554
42,000 43,000 127 279 414 497 575
43,000 44,000 132 289 429 515 595
44,000 45,000 136 299 444 533 616
45,000 46,000 141 309 459 551 636
46,000 47,000  145 320  473 569 657
47,000 48,000 150 329  489  587 678
48,000 49,000 154 340 504 604  699
49,000 50,000 159 350 518 623  719
50,000 51,000 164 360 533 640 740
51,000 52,000 168  370 548 659  760
52,000 53,000 173 380 563 676 781
53,000 54,000 177 390 578 694 802
54,000 55,000 182  400 593 712 823
55,000  56,000 186 410 609 729 844
56,000 57,000 191 420 623 748 864
57,000  58,000  196 430 638 766 884
58,000 59,000 200 440 653 784 905
59,000 60,000 205  450 668 802  925
60,000 62,000  212 465 691 828 957
62,000 64,000 221 485 721 864 998
64,000 66,000 230 506 750 900 1,039
66,000 68,000 239 526 780 935 1,081
68,000 70,000 248  546  810 971 1,123
70,000 72,000 258 566 839 1,008 1,163
72,000 74,000 267 586 869 1,044 1,204
74,000 76,000 276 606 899 1,079 1,247
76,000 78,000 285 626 930 1,114 1,288
78,000 80,000 294 646 960 1,150 1,329
80,000 85,000 310 682 1,011 1,213 1,402
85,000 90,000 333 732 1,086 1,303 1,504
90,000 95,000 356 782 1,161 1,392 1,608
95,000 100,000 379 832 1,236 1,481 1,712
100,000 110,000 413 908 1,347 1,616 1,867
110,000 120,000 459 1,009 1,496 1,795 2,073
120,000 130,000 505 1,109 1,646 1,974 2,280
130,000 140,000 551 1,210 1,795  2,153  2,486
140,000 150,000 597 1,310 1,945  2,332  2,693
150,000 160,000  642 1,411 2,094  2,511  2,900
160,000 170,000 688 1,512  2,243 2,690 3,106
170,000 180,000 734 1,612 2,392  2,870  3,313
180,000 190,000 780  1,713 2,541 3,048  3,520
190,000 200,000 826 1,813 2,691 3,227 3,727
200,000  210,000 871 1,914 2,840 3,407 3,933
210,000 220,000 917 2,015 2,989 3,585 4,141
220,000 230,000  963 2,115  3,139 3,764 4,347
230,000 240,000 1,009 2,216  3,288  3,943  4,554
240,000 and up 1,055 2,316 3,437 4,123 4,760

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