QX4 Mikey:
I wouldnt call it upside down if you are on a lease.Your payments are average loss of value over life of lease.
The early payments are actually less than the true loss of value ,so if you want out of a lease, you make up a difference ot reflect this.
Even on a buy, most are upside down early , unless the downpayment was large.Just a product of automobiles depreciating most early in their life.
Nothing that really bothers me, as I dont buy a car to sell it.
Fred..