The term gross cap cost, in car leasing, refers to the capitalized cost (amount to be financed in the lease) before cap cost reductions (down payment or trade credit) have been deducted. It can include the negotiated vehicle price and possibly an acquisition fee, as well as any other costs that will be added to the financed lease. Since lease finance companies’ lease contracts can be quite different, and costs itemized differently, the gross cap cost line in a contract can include different costs. When examining a lease contract, it’s important to know exactly what has been included in gross cap cost, as it may include costs that have not been explicitly itemized or listed.