Borrowed from another forum...
http://www.bimmerfest.com/forums/sho...d.php?t=920064
BMWUSA.com is a useful website where you can learn about the various factory-to-customer incentives as well as the "special offers." Check the special lease offers for these models. Open up the full disclosure for the special lease offer.
You will see the residual amount as well as the MSRP on that vehicle. Divide the residual by the MSRP and that gives you the residual percentage for the featured term, which is 36/10k. So how do you use that to determine the residual for 36/15k or 24/15k? The residual for 36/10k is 3 points higher than the residual for 15k. So all you have to do is subtract 3 points from the featured 36/10k residual and that will be the residual for 36/15k.
What about the residual for 24/15k? There is a 6-point difference between 36 months and 24 months. All you have to do is take the 36/15k residual that you just figured out and add 6 percentage points to it and that's you residual for 24/15k.
What about 30 months or 24 months? Do they offer leases for those terms? Yes, they do. Currently, for most models, you can calculate the residuals for 30 months or 24 months by starting with the 36-month residual for the number of annual miles you want and adjusting it by adding 3 points for 30 months and another 30 points for 24 months.
So, if you want 15,000 miles per year and the residual for that on a 36-month lease is 58%, then it would be 61% for 30/15k and 64% for 24/15k.