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cerebr/o: __________
Operating Assets
Assets used by a business in its day-to-day operations to generate revenue, such as machinery, buildings, and inventory.
Return On Investment
A measure used to evaluate the efficiency of an investment or compare the efficiencies of several different investments, calculated as net profit divided by the cost of the investment.
Return On Investment Ratio
A financial metric used to evaluate the efficiency of an investment, calculated by dividing the net profit by the original capital cost of the investment.
Judgmental Factors
Elements that require personal assessment and decision-making in the valuation of assets, determination of liabilities, or other financial reporting activities.
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