Constellation’s RUBICON is the tool of choice for Canadian corporations in the process of acquiring depreciable capital equipment. Rubicon determines the superior alternative from the four possible acquisition options. RUBICON can be used by any corporation acquiring depreciable assets subject to Canadian Tax rules. It provides evaluations, calculated on an “After Tax” basis and includes availability of detailed reporting of all of the components of the analysis. RUBICON’s “Breakeven” facility determines what “Breakeven Payment and Rate” (lease or loan) will cause the results of two of the previous results to be equalized. It also includes a Capital Lease test. Completed analyses can be stored for subsequent retrieval and modification.