Average Divisional ROA Assets

Average Divisional ROA Assets. For a division means the sum of the dollar amounts of total divisional assets employed by that division at the end of each month during the Year and during the last month of the prior year, adjusted by subtracting (a) the book value of assets classified as construction-in-progress, (b) the book value of assets placed in service during the Year, and (c) fifty percent (50%) of the book value of assets placed in service during the prior year, ... and dividing the resulting amount by the number of months of the Year plus one. View More