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In 4G cellular networks, call admission control (CAC) has a direct impact on quality of service (QoS) for individual connections and overall system efficiency. Reservation-based CAC schemes have been previously proposed for cellular networks where a certain amount of system bandwidth is reserved for high-priority calls, e.g., hand-off calls and real-time new calls. Traditional reservation-based schemes are not efficient for 4G vehicular networks, as the reserved bandwidth may not be utilized effectively in low hand-off rates. We propose a channel borrowing approach in which new best effort (BE) calls can borrow the reserved bandwidth for high-priority calls. Later, if a hand-off call arrives and all the channels are busy, it will pre-empt the service of a borrower BE call if there exists any. Our focus in this paper is on the system modeling and performance evaluation of the proposed scheme. We present two system models that approximate the operation of the proposed scheme. For these models, we derive the CBP and CDP analytically. It is shown that our analytical results are very close to the ones obtained from simulations.