The advantage of the fixed price purchase option for the lessee is that the lessee knows with certainty what the cost to purchase the property will be. By contrast, with a fair market value lease, the consumer also has the option to purchase the leased item at the end of the lease term, but the price will be the item's fair market value at the lease's expiration. The consumer will not know in advance how much the purchase price will be.
Investment dictionary. Academic. 2012.