Which of the Following Is Not an Advantage of After-Tax

Multiple Choice

Which of the following is not an advantage of after-tax income as a performance measure?

A) It reflects the results of decisions under the division manager's control.
B) It summarizes the results of decisions affecting revenues and costs.
C) It makes comparison of divisions easy because they use the same measure, dollars of income.
D) It is financial income computed differently from the income of the firm.