Jcreed, I would discourage your friend from even trying.

It is a finance managers job to find a way to "pad" the numbers so it looks like your friend is getting out of the lease. But believe me, one way or another, your friend is going to pay for that lease.
They might show you a way that your numbers won't change.. ex, you were paying $500/month, you could trade in your car and still pay $500/month.. But the lease terms are usually very against your friends position. (the terms are much longer, or the car is less expensive, or the deposit is greater.." etc.

It's just not worth it unless your friend REALLY REALLY needs to get out of the vehicle.

B

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"When two people agree on everything, one of them is not necessary" - Arliss