1. Operating assets do not include investments in other companies or in
undeveloped land.
Ending
Balances Beginning
Balances
Cash ... $ 120,000 $ 140,000
Accounts receivable ... 530,000 450,000
Inventory... 380,000 320,000
Plant and equipment (net) ... 620,000 680,000
Total operating assets... $1,650,000 $1,590,000
$1,650,000 + $1,590,000
Average operating assets = = $1,620,000
2
Net operating income
Margin =
Sales
$405,000
= = 10%
$4,050,000
Turnover=
Average operating assets
= = 2.5
$1,620,000
ROI = Margin × Turnover
= 10% × 2.5 = 25%
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