Sit in the Lap of Luxury

Need to justify the luxurious business sedan you just bought? Residual value should be near the top of your list. When buying a new car, depreciation and future resale financials are major factors, notes Kelley Blue Book market analyst Jack R. Nerad. "The average vehicle retains only about 35 percent [of its value] after a five-year ownership," Nerad says. "But some retain closer to 50 percent." Among those are high-end luxury models whose residuals after two years can approach 60 percent. For instance, the 2006 percentage for the Infiniti Q45, replaced this year by the M45, is 56 percent; for the Cadillac STS, it's 57 percent; and for the Lexus LS460, it's 60 percent.

Infiniti's current flagship M45 sedan has an exceptionally spacious cabin. A Bluetooth hands-free phone system, DVD-based navigation system, optional lane-departure warning system and rearview monitor for backups make the $49,100 sedan a stunning addition to your business assets. It's powered by a 4.5-liter 325-horsepower V-8 engine with a five-speed automatic transmission/manual shift mode. Trunk volume: 14.9 cubic feet.