It's widely believed you can't sell GAP to a lease customer because Guaranteed Asset Protection is automatically added to lease contracts, often as part of the acquisition fee.
That's not always true.
Leasing is making a comeback this year, which typically means lower GAP sales and lower service contract sales at most dealerships. But Toyota Financial Services is an exception to the rule. Toyota Financial leases for the Toyota brand don't come with a built-in GAP policy. Lexus leases do. That means Toyota dealers can make extra money on leases.