Which of the following is not taken into consideration when calculating return on investment?

A manager of a cost center is evaluated mainly on

a) his or her ability to control costs. b) the amount of investment it takes to support the cost center. c) the amount of revenue that can be generated. d) the profit that the center generates.

When an escrow is closed on the purchase of a home, the closing statements usually reveal that the seller has paid certain items in arrears or in advance as they relate to ownership of that home. These items are usually prorated or adjusted. All of the following would be included in these prorated items except:

A: Interest and fire insurance premiums; B: Property taxes and assessments; C: Interest and impounds; D: Delinquent interest and principal applying to an unsecured home improvement loan.