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I have a question regarding Return On Capital Employed (ROCE) method In the formula ROCE = Annual average accounting profit / INITIAL INVESTMENT x 100

I have a question regarding Return On Capital Employed (ROCE) method

In the formula

ROCE = Annual average accounting profit / INITIAL INVESTMENT x 100

There are also ROCE = Annual average accounting profit / AVERAGE INVESTMENT x 100

Why are there two methods? and AVERAGE INVESTMENT is used when there is a scrap value??

AVERAGE INVESTMENT = (initial investment + scrap value) / 2

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