Tesla makes two contradictory statements in my opinion
First, they guarantee 50% residual value after three years for the base 60kW model and 43% for options and upgrades. This takes the guaranteed value to about 47% for the 85kW with moderate options.
Second, they make the claim that Tesla will have equal or better residual than any of the brands Audi, BMW, Mercedes etc.
I believe that some of the models of the above brands have better than 47% - 50% residual after 3 years (15,000 mi. per year).
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