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The manufacturers set the residual value when it comes to leasing and it can be anything they want it to be. They usually base it on reality since they could be on the hook for the difference if they guess wrong. It's not a secret so they'll usually tell you what it is. While the difference between the new price and the residual is what determines the payment (and the residual isn't negotiable)--the only relavence to you is if you buy it at the end.
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