I won't add input to the business plan, but I sell commercial Ford trucks for a living. They only go up to class 7, but the principles are going to be similar.
Credit for a starting company will need to be backed by a member of the company with ownership invested. So if she could buy or lease a truck on her own, she'll be able to do so for the company and begin to build the company's credit. More likely, you or someone else with a bit more experience will need to legally join the company with a percentage of ownership in order to co-sign for the company. Depending on the financing, this can either directly affect your own credit, or it can just use yourself for support and only show up on your credit should the company default. This is an important thing to understand because it could affect your own purchasing power and that needs to be a consideration. The company can't simply get a few credit cards and then be approved for $80k.
As for buy or lease, that's up to your accountant. There are advantages to both. Commercial leases generally do not work like the Ford or Toyota car you get. There aren't miles, but an agreed upon future value. You can set it for lower payments or lower residual. There are advantages to both. Cash flow is the big reason to lease with the focus on payments. However, if you focus on a low residual, you can have very large monthly expenses (tax offsets) and at the end of the lease you can either buy out and depreciate a much smaller amount, or send her off to auction and get a check for any equity you've built. I only sell the things though, seriously ask an accountant (they don't all say the same thing, so it's not a matter of which is best, but which works best for you and whoever is going to be preparing your books).
Before assuming used is better than new look at the numbers. I don't know how it is for the big stuff, but on the small work trucks I sell F550 and smaller mostly) used vehicles cost about the same, especially when factoring in wear and compromise to the build and availability. Finance is also harder to get on used.
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