Which of these statements is NOT true about using return on investment (ROI)?

	A.	ROI measures the profitability of an investment center, but not the use of its assets.
	B.	A firms ROI can be improved by either decreasing average total assets or increasing operating income.
	C.	A firms ROI is a measure of profitability and efficiency of asset utilization.
	D.	The ROI formula focuses on the amount of operating income earned before considering other revenue and expense items, such as interest expense