In Return on Investment Calculations,we Should Measure Invested Capital ________

Multiple Choice

In return on investment calculations,we should measure invested capital ________ because ________.

A) at the end of the period; it is easiest
B) at the end of the period; income is measured at the end of the period
C) at the beginning of the period; it is a lead indicator
D) as an average for the period under review; income is measured over a period of time