I have an uncommon lease term of 36months at 15,000 miles per year. So my car has a low residual. Good if you want to but it at the end of the lease. I have a post in the For Sale section on this board too.
Here's the URL to my LeaseTrader add: http://www.leasetrader.com/2008_BMW_M3_148540.xhtml
Months Remaining: 16 months
Advertised Payment: $925.00 p/month
Actual Miles: 21,520 miles
Total Miles Allowed: 45,006
Miles Remaining: 23,486
Available Miles: 1,468 miles p/month
Leasing Company: BMW Financial Services
Vehicle Location: Greenville, SC 29615
The other benefit to look for in Lease Assumption is if the current Lessee has the Safe Lease Insurance for Excess Wear. It is transferable for $25.