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Why don't we deduct the current liabilities from the total assets to find the investment? Is it not the average inventory that we need to

  1. Why don't we deduct the current liabilities from the total assets to find the investment?
  2. Is it not the average inventory that we need to take in calculating ROI?
  3. In the plans, speed up collection of receivables, increase the cash amount and the reduce the accounts receivable balance at the end of total assets? So pls clarify the effect?
  4. Inventory losses affect to the operating income also. Is that correct?

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