ROI

Operating profit before dep 85000
Dep 20000
Net current asset at the beginning of year 30000
Carrying value of non current asset at beginning year 180000
The centre manager is now considering whether to sell a machine that is included in these forecasts.The machine would add $2500 to divisional profit next year AFTER DEPRECIATION OF $500.It has a carrying value of $6000 and could be sold for this amount.He would use the proceeds from the sale plus additional cash from head office to purchase a new machine for $15000..this new machine would add $5200 to divisional profit next year after depreciation of $2000

What will be the ROI for the division next year,assume that the manager acquires the new machine and that the non current assert are valued at the stare of the yera carrying amount for the purpose of the ROI calculation

capital employed calculation
Net current asset-30000
Carrying value of fixed asset—–180000
less 6000
plus 15000
219000

My question here is that we deduct 6000 we also made sales proceed why do not add ?When we buy new machine we add 15000 new machine and deduct cash why we did not deduct 15000?
since capital employed is calculated total assets less current liability so here everything occurs in total assets side.