The 'additional receiver charge' and 'leased receiver charge' is exactly the same, $4.99 per receiver. Depending on if you state taxes DBS service there might be a penny or two difference in the taxes on leased vs. owned. If you don't have HD service now there will be the additional $10 HD access charge and the $5.99 DVR service fee.
The question I have is are you sure that these two receivers are owned by your friend. Except for the HR21-Pro, with rare exceptions, all HD DVR's are leased.