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Suppose that further investigation reveals that $10 million dollars of the firm's fixed assets on December 31, 2013 represented construction-in-progress that will not be completed

Suppose that further investigation reveals that $10 million dollars of the firm's fixed assets on December 31, 2013 represented construction-in-progress that will not be completed until the last quarter of fiscal year 2014. Does this information bias or influence your measure of ROA for fiscal year 2013? If yes, in what direction and why? If not, discuss why not.

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