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Answer (B) is correct . An evaluation of an investment center is based upon the return on the investment base. These assets include plant and equipment, inventories, and receivables. Most likely, however, an asset, such as land, that is being held by the division as a site for a new plant would not be included in the investment base because it is not currently being used in operations. Total assets in use rather than total assets available is preferable when the investment center has been forced to carry idle assets.

Answer (A) is incorrect because Fixed operating assets are controlled by the division manager and contribute to profits.
Answer (C) is incorrect because Inventories are operating assets that contribute to profits and are controlled by the division manager.
Answer (D) is incorrect because The level of accounts payable is an operating decision that should be considered in the evaluation of the division manager.