Abstract: The method first defines a population for Product Cash Revenue and a population for Product Lease Revenue and calculating the mean, median, and variance of the populations and determining therefrom the normality of each of the distributions. Next, the variances of each of the distributions are compared for equivalency by a Homogeneity of Variance test. If each of the distributions are not normal and the variances are not equal then the fair market value is not determinable. Otherwise, if each of the distributions are not normal and the variances are equal then the method further comprises determining if the medians of each of the distributions are equivalent by Mann-Whitney. If the medians of each of the distributions are not equivalent then the values of the leases are adjusted by the lowest constant in whole dollars until the means of each distribution are equivalent.