Purchasing a commercial vehicle on lease is more profitable than buying on credit

A method for assessing the economic efficiency of commercial vehicles in operation over their life cycle is presented. It is argued that the method of acquiring a vehicle affects its economic efficiency indicators. The features of the formation of cash flows from the operation of commercial vehicles purchased under different schemes are shown. The article identifies the advantages and disadvantages of different methods of purchasing commercial vehicles, and studies the influence of vehicle acquisition factors on their economic efficiency over the period of operation. The proposed new provisions were tested using the example of calculating the economic efficiency of three commercial vehicles purchased using own funds, on lease and on credit.