MICROSOFT CORPORATION Income Statements For the years ended June 30,
(in millions)	2016	2015
Revenue
Product	$61,502	$75,956
Service	23,818	17,624
Total revenue	85,320	93,580
Cost of revenue
Product	17,880	21,410
Service and other	14,900	11,628
Total cost of revenue	32,780	33,038
Gross margin	52,540	60,542
Research and development	11,988	12,046
Sales and marketing	14,697	15,713
General and administrative	4,563	4,611
Impairment, integration, and restructuring	1,110	10,011
Operating income	20,182	18,161
Other income (expense), net	(431)	346
Income before taxes	19,751	18,507
Provision for income taxes	2,953	6,314
Net income	$16,798	$ 12,193

MICROSOFT CORPORATION Balance Sheet As of June 30,
(in millions)	2016	2015
Current assets:
Cash and cash equivalents	$ 6,510	$ 5,595
Short-term investments	106,730	90,931
Accounts receivable, net	18,277	17,908
Inventories	2,251	2,902
Other current assets	5,892	5,461
Total current assets	139,660	122,797
Property and equipment, net	18,356	14,731
Equity and other investments	10,431	12,053
Goodwill	17,872	16,939
Intangible assets, net	3,733	4,835
Other long-term assets	3,642	3,117
Total assets	$193,694	$174,472
Current liabilities:
Accounts payable	$ 6,898	$ 6,591
Short-term debt	12,904	4,985
Current portion of long-term debt	0	2,499
Accrued compensation	5,264	5,096
Income taxes	580	606
Short-term unearned revenue	27,468	23,223
Other current liabilities	6,243	6,647
Total current liabilities	59,357	49,647
Long-term debt	40,783	27,808
Long-term unearned revenue	6,441	2,095
Deferred income taxes	1,476	1,295
Other long-term liabilities	13,640	13,544
Total liabilities	121,697	94,389
Stockholders' equity:
Common stock and paid-in capital	68,178	68,465
Retained earnings	2,282	9,096
Accumulated other comprehensive income	1,537	2,522
Total stockholders' equity	71,997	80,083
Total liabilities and stockholders' equity	$193,694	$ 174,472

Required:

What is nonoperating return component of ROE for 2016 and 2015?

Comment on the difference between ROE and RNOA. What inference do you draw from this comparison?