Can you paraphrase those sentences?

This is an answer but i cant copy it.

Same content and similar word number please.

13.6 The chief disadvantage of using ROI as a performance measure is as follows. When there is an investment centre that earns a rate of return greater than the company's cost of raising capital, the manager of that investment centre may have an incentive to reject any new asset or project if it results in reducing the investment centre's ROI. This may occur even when the new asset or project meets the company's hurdle rate for new investments. The residual income measure eliminates this disadvantage, as a residual income is a dollar amount that results any time a project earns a return greater than the firm's cost of capital. Ready Rentals' Equipment Rental Division (ERD) has performed better than the Truck Rental Division (TRD) under both measures. TRD has a much higher profit figure, but when the invested capital is brought into consideration, the high investment base of TRD leads to a lower ROI. TRD's profit of $110 000 is 2.44 times that of ERD ($45 000), whereas TRD's invested capital of $2 750 000 is 4.1 times that of the $670 000 invested in ERD. The ROI for TRD is less than the WACC of 6 per cent but ERD exceeds the WACC. TRD has a negative EVA. This indicates that the weighted average cost of capital of 6 per cent is greater than its rate of the return calculated under ROI. With its ROI exceeding the WACC, ERD's EVA is positive. While at this stage ERD is the better performing division, the firm would gain better insight into the performance of each division if comparisons were made with other firms in the same business. At the same time, TRD may have invested large amounts of capital in the short term with a view to improving long term performance and this highlights the dangers of single-period measurements