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Direct Computation of Nonoperating Return Balance sheets and income statements for Costco Wholesale Corporation follow.

Consolidated Statements of Earnings
For Fiscal Years Ended ($ millions)	September 1, 2013	September 2, 2012	August 28, 2011
Revenue
Net Sales	$102,870	$97,062	$87,048
Membership fees	2,286	2,075	1,867
Total revenue	105,156	99,137	88,915
Operating expenses
Merchandise costs	91,948	86,823	77,739
Selling, general and administrative	10,104	9,518	8,691
Preopening expenses	51	37	46
Operating Income	3,053	2,759	2,439
Other income (expense)
Interest expense	(99)	(95)	(116)
Interest income and other, net	97	103	60
Income before income taxes	3,051	2,767	2,383
Provision for income taxes	990	1,000	841
Net income including noncontrolling interests	2,061	1,767	1,542
Net income attributable to noncontrolling interests	(22)	(58)	(80)
Net income attributable to Costco	$ 2,039	$ 1,709	$ 1,462

Consolidated Balance Sheets
($ millions, except par value and share data)	September 1, 2013	September 2, 2012
Assets
Current assets
Cash and cash equivalents	$ 4,644	$ 3,528
Short-term investments	1,480	1,326
Receivables, net	1,201	1,026
Merchandise inventories	7,894	7,096
Deferred income taxes and other current assets	621	550
Total current assets	15,840	13,526
Property and equipment
Land	4,409	4,032
Buildings and improvements	11,556	10,879
Equipment and fixtures	4,472	4,261
Construction in progress	585	374
	21,022	19,546
Less accumulated depreciation and amortization	(7,141)	(6,585)
Net property and equipment	13,881	12,961
Other assets	562	653
Total assets	$ 30,283	$ 27,140
Liabilities and equity
Current liabilities
Accounts payable	$ 7,872	$ 7,303
Accrued salaries and benefits	2,037	1,832
Accrued member rewards	710	661
Accrued sales and other taxes	382	397
Deferred membership fees	1,167	1,101
Other current liabilities	1,089	966
Total current liabilities	13,257	12,260
Long-term debt, excluding current portion	4,998	1,381
Deferred income taxes and other liabilities	1,016	981
Total liabilities	19,271	14,622
Equity
Preferred stock, $0.005 par value:
100,000,000 shares authorized; no shares issued and outstanding	0	0
Common stock, $0.005 par value:
900,000,000 shares authorized;
436,839,000 and 432,350,000 shares issued and outstanding	2	2
Additional paid-in-capital	4,670	4,369
Accumulated other comprehensive (loss) income	(122)	156
Retained earnings	6,283	7,834
Total Costco stockholders equity	10,833	12,361
Noncontrolling interests	179	157
Total equity	11,012	12,518
Total liabilities and equity	$ 30,283	$ 27,140

(a) Compute the following for Costco. Hint: RNOA is 21.78% and NOPAT is $2,062. Rounding instructions: Do not round until your final answer. Round FLEV and NCI ratio four decimal places. Round Spread and NNEP two decimal places. Remember to use negative signs in answers when appropriate. 2013 NNO (Net non-operating obligations) =$Answer

2012 NNO (Net non-operating obligations) =$Answer 2013 NNE (Net non-operating expense) =$Answer 2013 NNEP (Net non-operating expense percent) =Answer% 2013 FLEV =Answer 2013 Spread =Answer% 2013 NCI ratio =Answer

(b) Assume that Costco's return on equity (ROE) for 2013 is 17.58% and its return on net operating assets (RNOA) is 21.78%. Confirm computations to yield the relation: ROE = [RNOA + (FLEV X Spread)] X NCI ratio. 2013 ROE =Answer

% = [Answer%+(Answer X Answer)] X Answer