The advantage to leasing in your own business is you can right off up to 100% of the vehicle if used for work.On the other hand if you bought that same vehicle you can right off up to 100% only on a 3 year plan as I understand.The full payment of the vehicle would be divided by 36 payments.Given the monthly payments buying the vehicle gives you very high monthly payments as compared to leasing,which some small businesses can not afford.
If your a consumer and just want a new car every 3 or 4 years,leasing is not a bad option.
If your a die hard traveler,leasing is a no go.The mileage will kill you.