Daily Inclusion Schedule

For ease of reference, the following schedule provides the daily inclusion amount under the annual lease value table.

Value of Demonstration Automobile                           Daily Inclusion Amount

$0 – 2,999                                                                                     $3

$3,000 – 4,999                                                                             $4

$5,000 – 5,999                                                                             $5

$6,000 – 7,999                                                                             $6

$8,000 – 8,999                                                                             $7

$9,000 – 10,999                                                                           $8

$10,000 – 11,999                                                                         $9

$12,000 – 12,999                                                                         $10

$13,000 – 14,999                                                                        $11

$15,000 – 15,999                                                                        $12

$16,000 – 17,999                                                                        $13

$18,000 – 18,999                                                                        $14

$19,000 – 20,999                                                                        $15

$21,000 – 21,999                                                                        $16

$22,000 – 23,999                                                                        $17

$24,000 – 24,999                                                                        $18

$25,000 – 25,999                                                                        $19

$26,000 – 27,999                                                                        $20

$28,000 – 29,999                                                                        $21

$30,000 – 31,999                                                                         $23

$32,000 – 33,999                                                                         $24

$34,000 – 35,999                                                                         $25

$36,000 – 37,999                                                                         $27

$38,000 – 39,999                                                                          $28

$40,000 – 41,999                                                                          $29

$42,000 – 43,999                                                                          $31

$44,000 – 45,999                                                                          $32

$46,000 – 47,999                                                                          $34

$48,000 – 49,999                                                                          $35

$50,000 – 51,999                                                                          $36

$52,000 – 53,999                                                                          $38

$54,000 – 55,999                                                                          $39

$56,000 – 57,999                                                                          $40

$58,000 – 59,999                                                                          $42

For vehicles with value in excess of $59,999, the dollar inclusion amount is (.25 x value) + $500, divided by 365, rounded to nearest dollar amount.

Downey & Company specializes in finance, tax and management of automobile dealerships. For more information or a free proposal, please email Paul McGovern at pmcgovern@downeycocpa.com or call him at 781.849.3100.