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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › ROI/RI and Capital Investment figure
Hi
When calculating ROI/RI how do I know which figure to take for Capital employed – figure invested at the start of the year or Average capital investment for the year?
Thank you
EVA takes the figure at the start so, for simplicity, use that for RI and ROI also. If worried say something like:
ROI (based on opening capital invested) =
Thank you