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Even though there's no real difference, when or if you sell the car, people will see the year and base the value on that. Even between a 2013 and a 2014 with the same miles, the 2014 will sell for more. So in that sense, if you buy it at the beginning of the year, you get a "free" year of depreciation since no one will care 5 years from now if you got it at the beginning or the end of the year.
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