If you want an alternative to vehicle ownership, offering your business controlled cash flow and tax efficiencies, then Citroën Contract Motoring Used Business Lease is the choice. With a business lease you simply pay a monthly rental to use the vehicle for the length of the agreement. Rentals can be tailored to match the cash flow of your business, using a ‘balloon’ (if required) to reach a target rental that fits your budget. Adding a balloon has the effect of reducing the monthly rentals, and is often paid, using the sale proceeds of the vehicle at the end of the agreement. The vehicle will be shown as a leased asset on your balance sheet and all rentals are treated as a revenue expense and can be offset against your taxable profits.