the Important difference between return on assets ( KUHL ) and Telli'll on CollinTion shareholder's equity ( ROCK ) is a . ROA does not differentiate based on how a company finances its assets ; ROCK does . b. ROA does not distinguish between the different types of income items , such as income from continuing operations , discontinued operations , extraordinary items and changes in accounting principles; ROCK does . ROCE does not distinguish between the different types of income items , such as income* from continuing operations , discontinued operations , extraordinary items and changes in accounting principles ; ROA does . J . ROCE does not differentiate based on how a company finances its assets ; ROA does