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I'd wager a strong guess as to why BMW offers a 39 month lease: it allows the individual reasonable time to have the vehicle, but still has 9 months left on the maintenance program which can be used as a selling insentive once the dealer gets the car back and tries to sell it. You can tell by the lease rates (in the case of other BMWs anyway) that BMW strongly encourages people to take the 39 month route over the 48 month one which consumes the entire maintenance program and warranty too.
Just another one of these small little tricks that doesn't make me appreciate BMW a whole lot.
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