The main objectives of the case are to explore the problem of resource allocation within corporations; illustrate and assess the impact of capital rationing on capital investment decisions; exercise and interpret the implications of classic tools of investment analysis (for example, net present value [NPV], internal rate of return [IRR], and payback); and to consider possible adjustments for differences among the projects in risk (for example, through the use of risk-adjusted discount rates), size (for example, through the profitability index), and life (for example, through using equivalent annuities or replacement chains or both); consider the impact of behavioral influences on financial decision-making. The roles in this case are overlaid with numerous possible conflicts among the decision-makers: cross-cultural, cross-functional, and political. The case illustrates the potential effect of those conflicts and provides some insights into remedies.