The bottom line for any business exposes an entrepreneur’s strengths and weaknesses. In the life of a business, many opportunities will arise for the owner to invest or spend money wisely, including purchasing a fuel-efficient business automobile with a good resale value.

Some companies may rely more on working vehicles like trucks or sport utility vehicles (SUVs), while others need a vehicle less for work and more for making an impression. Either way, most vehicles need gas to operate, and more than ever, the rise and fall of prices at the pump is affecting a business’ bottom line. Up until recently, there was very little a business could do about it. Today, there are several alternatives to gas guzzling vehicles, thanks to gasoline/electric hybrid technology.

In the United States, what began speculatively with the Honda Insight in 1999 has trampled any low expectations. Sales have increased from 9,350 in 2000 to 205,749 in 2005, according to hybridCARS.com. As an additional incentive, the Internal Revenue Service is continuing to offer tax credits for certain hybrids. Go to www.fueleconomy.gov/feg/tax_hybrid.shtml for a complete list.

Although the actual fuel efficiency may differ from EPA estimates, no one would argue that gasoline/electric hybrids, in which a gasoline-powered engine and an electric motor work in tandem, are the best gas savers in today’s car marketplace.

Currently 11 hybrid models, from sedans to pickups, are available, with seven more on the horizon. The Insight, however, will retire. Here are the latest models to debut.

Lexus LS 600h L

Lexus is wild about hybrids. What began with the RX 400h, the hybrid version of the RX 330 crossover SUV, has now ballooned into three products, including the latest, the 2008 LS 600h L, the first full-size luxury hybrid sedan.
Scheduled to arrive in dealerships in the spring of 2007, the LS 600h L features an all-new five-liter V8 engine matched with large, high output electric motors and a new large-capacity battery pack. This technology ensures that the LS 600h L performs with gusto, achieving more than 430 horsepower.
To assist the new technology, the LS 600h L is also equipped with full-time all-wheel drive and a dual-usage electronically controlled, continuously variable transmission for seamless acceleration.
The top-of-the-line luxury vehicle is equipped with the latest safety technology, including the Advanced Pre-Collision System that uses three cameras to detect pedestrians in the vehicle’s path.
The air suspension system is standard on the LS 600h L, as is the Vehicle Dynamic Integrated Management for added safety that incorporates five technologies, from traction control to the Anti-lock Braking System (ABS).
The hybrid offers 4.8 inches of additional legroom.
EPA fuel economy estimates for the LS 600h L have not been released, but expectations are that although it provides the power of a V12 engine, it will have the fuel efficiency of a traditional V8, around 18 mpg in the city and 27 on the highway.
The base price on the 2008 LS 600h L has not been released, nor has any IRS tax credit information, but a ballpark estimate would be $60,000-$70,000.

Saturn Vue Green Line

The Vue Green Line Hybrid midsize SUV, the very first gasoline-electric hybrid from Saturn and only the third from General Motors, debuts in 2007. Equipped with a more affordable hybrid system than the one used on the Chevy Silverado and GMC Sierra, the Vue Green Line should achieve an EPA estimated fuel efficiency of 27 miles per gallon (mpg) in the city and 32 mpg on the highway.
Matched to a 2.4-liter four-cylinder engine and a four-speed automatic transmission, the electric motor generator adds power when accelerating and shuts the engine off when idling, while also recapturing electric energy from braking to reboot the nickel metal hybrid battery. The engine achieves 170 horsepower.
Other functions, like air conditioning, continue even when the engine shuts of at idle so that hybrid operation is transparent.
For entrepreneurs who need a vehicle with the versatility of an SUV, the Vue seats five and has 30.8 cubic feet of cargo room. The second row is split 70/30 and when folded flat, increasing cargo room to 63.8 cubic feet. The front passenger seat also folds flat.
Standard features included cruise control, power windows, door locks and mirrors, remote keyless entry and the Saturn Security System, an AM/FM stereo with a CD player and an auxiliary input jack.
The estimated base price on the 2007 Vue Green Line is less than $23,000. The IRS tax credit is $650.

Mercury Mariner

Ford is expanding its hybrid portfolio to two with the introduction of the Mercury Mariner hybrid for 2006.
Ford Motor Company has received 40 patents and has 70 more pending on its hybrid technology. Six powertrain components work to maximize fuel efficiency, including two AC electric motors, and 250 D-size nickel-metal hybrid batteries.
The 2.3-liter gasoline engine and electric traction motor work in tandem to reduce emissions and conserve fuel. The electric motor alone can propel the Mariner up to 25 mph before the gasoline engine kicks in.
EPA estimated city/highway fuel economy is 32/29 mpg. Unlike traditional gasoline engines, fuel is conserved more effectively with city stop-and-go driving.
The upscale Mariner features two-tone seats accented by satin-aluminum finishes and Sappele wood-grain on the center console and stack.
Standard safety features include ABS, intelligent four-wheel drive, which distributes power to all four wheels according to road conditions and driver feedback, a tire pressure monitor, and remote keyless entry.
Creature comforts include an MP3-compatible AM/FM stereo with a six-disc CD player, a leather-wrapped steering wheel, and air conditioning.
The 2006 Mariner Hybrid has an IRS tax credit of $1,950 and a base price of $29,840.
Future 2007 hybrids include the Nissan Altima, Chevy Tahoe, GMC Yukon, and Hyundai Accent.
Saving money, and gas, just keeps getting easier.