Match the following terms to the appropriate statement by placing the letter to the left of each statement.

	Unit of organization that is expected to generate profits, not just revenues or costs
	Any part of the organization that management wishes to evaluate
	Measures the rate of return generated by an investment in assets
	An expanded formula for ROI
	Organizational structure in which decision-making authority for the entire organization rests in the hands of one person or a small group of people in a single location.
	The income that is earned above a specified minimum level of return
	A variation of residual income that measures economic profit
	The calculation of this item is the first step in calculating EVA
	A product that is purchased for the purpose of making another product rather than for sale to an end user
	Organizational structure in which decision-making authority is dispersed throughout the organization.

a.	Residual income
b.	Profit center
c.	Segment
d.	Centralization
e.	Intermediate product
f.	Economic value added (EVA)
g.	Decentralization
h.	Return on investment (ROI)
i.	net operating profit
j.	DuPont Model