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Companies evaluate investment centers using the same measures as the profit centers.
Comprehensive Income
This is a measure of all changes in equity of a company that result from recognized transactions and other economic events of the period other than those resulting from investments by and distributions to owners.
Accrual-Based Sales Revenue
Revenue recognized when earned, regardless of when the payment is received, following the accrual basis of accounting.
Ending Inventory
The worth of merchandise ready for sale when an accounting period concludes, determined by adding beginning inventory and purchases, then subtracting the cost of goods sold.
Retained Earnings
The cumulative amount of profits kept in a company after dividends are paid, used for reinvestment in the business or to pay down debt.
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