What is the return on Invested Capital (ROIC) for the financial data?

MICROSOFT CORP BALANCE SHEET
	2014	2015
Assets
Cash
Cash and cash equivalents	$8,669	$5,595
Short-term investments	$77,040	$90,931
Total cash	$85,709	$96,526
Receivables	$19,544	$17,908
Inventories	$2,660	$2,902
Deferred income taxes	$1,941	$1,915
Other current assets	$4,392	$5,461
Total current assets	$114,246	$124,712
Non-current assets
Gross property, plant and equipment	$27,804	$32,337
Accumulated Depreciation	-$14,793	-$17,606
Net property, plant and equipment	$13,011	$14,731
Equity and other investments	$14,597	$12,053
Goodwill	$20,127	$16,939
Intangible assets	$6,981	$4,835
Other long-term assets	$3,422	$2,953
Total non-current assets	$58,138	$51,511
Total assets	$172,384	$176,223
Liabilities and stockholders' equity
Liabilities
Current liabilities
Short-term debt	$2,000	$7,484
Accounts payable	$7,432	$6,591
Taxes payable	$782	$606
Accrued liabilities	$4,797	$5,096
Deferred revenues	$23,150	$23,223
Other current liabilities	$7,464	$6,858
Total current liabilities	$45,625	$49,858
Non-current liabilities
Long-term debt	$20,645	$27,808
Deferred taxes liabilities	$2,728	$2,835
Deferred revenues	$2,008	$2,095
Other long-term liabilities	$11,594	$13,544
Total non-current liabilities	$36,975	$46,282
Total liabilities	$82,600	$96,140
Stockholders' equity
Common stock	$68,366	$68,465
Retained earnings	$17,710	$9,096
Accumulated other comprehensive income	$3,708	$2,522
Total stockholders' equity	$89,784	$80,083
Total liabilities and stockholders' equity	$172,384	$176,223
MICROSOFT CORP INCOME STATEMENT
(USD in millions except per share data)	2014	2015
Revenue	$86,833	$93,580
Cost of revenue	$26,934	$33,038
Gross profit	$59,899	$60,542
Operating expenses
Research and development	$11,381	$12,046
Sales, General and administrative	$20,632	$20,324
Restructuring, merger and acquisition	$127	$0
Other operating expenses	$0	$10,011
Total operating expenses	$32,140	$42,381
Operating income	$27,759	$18,161
Interest Expense	$597	$781
Other income (expense)	$658	$1,127
Income before taxes	$27,820	$18,507
Provision for income taxes	$5,746	$6,314
Net income from continuing operations	$22,074	$12,193
Net income	$22,074	$12,193
Net income available to common shareholders	$22,074	$12,193
Earnings per share
Basic	$2.66	$1.49
Diluted	$2.63	$1.48
Weighted average shares outstanding
Basic	$8,299	$8,177
Diluted	$8,399	$8,254
EBITDA	$33,629	$25,245
MICROSOFT CORP CASH FLOW STATEMENT
(USD in millions except per share data)	2014	2015
Cash Flows From Operating Activities
Net income	$22,074	$12,193
Depreciation & amortization	$5,212	$5,957
Investment/asset impairment charges	$0	$7,498
Investments losses (gains)	-$109	-$443
Deferred income taxes	-$331	$224
Stock based compensation	$2,446	$2,574
Accounts receivable	-$1,120	$1,456
Inventory	-$161	-$272
Accounts payable	$473	-$1,054
Other working capital	$1,432	$1,383
Other non-cash items	$2,315	-$436
Net cash provided by operating activities	$32,231	$29,080
Cash Flows From Investing Activities
Investments in property, plant, and equipment	-$5,485	-$5,944
Acquisitions, net	-$5,937	-$3,723
Purchases of investments	-$72,690	-$98,729
Sales/Maturities of investments	$65,366	$85,861
Other investing activities	-$87	-$466
Net cash used for investing activities	-$18,833	-$23,001
Cash Flows From Financing Activities
Debt issued	$10,350	$10,680
Debt repayment	-$3,888	-$1,500
Common stock issued	$607	$634
Common stock repurchased	-$7,316	-$14,443
Excess tax benefit from stock based compensation	$271	$588
Dividend paid	-$8,879	-$9,882
Other financing activities	$461	$4,843
Net cash provided by (used for) financing activities	-$8,394	-$9,080
Effect of exchange rate changes	-$139	-$73
Net change in cash	$4,865	-$3,074
Cash at beginning of period	$3,804	$8,669
Cash at end of period	$8,669	$5,595
Free Cash Flow
Operating cash flow	$32,231	$29,080
Capital expenditure	-$5,485	-$5,944
Free cash flow	$26,746	$23,136