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Return on assets is net income after interest and taxes divided by average total assets. This is net income after interest and taxes divided by beginning total assets. (The beginning balance of total assets for 2011 is the same as the ending balance of total assets for 2010.) Average balances of balance sheet items are used instead of beginning or ending balances whenever a ratio calculation is relating an income statement amount to the balance sheet amount. This average balance amount should be the average balance of the balance sheet item during the same period of time as the income statement amount covers. This makes the relationship of the two amounts meaningful. The average balance is usually calculated as the average of the beginning and ending balances of the period.
Return on assets is net income after interest and taxes divided by average total assets. This is net income after interest and taxes divided by year-end total assets. Average balances of balance sheet items are used instead of ending balances whenever a ratio calculation is relating an income statement amount to the balance sheet amount. This average balance amount should be the average balance of the balance sheet item during the same period of time as the income statement amount covers. This makes the relationship of the two amounts meaningful. The average balance is usually calculated as the average of the beginning and ending balances of the period. The beginning balance of total assets for 2011 is the same as the ending balance of total assets for 2010.
Return on assets is net income after interest and taxes divided by average total assets of $460,000 (the average of $485,000 budgeted for 2011 and $435,000 actual for 2010). Net income budgeted for 2011 is $72,000 ($350,000 ? $160,000 ? $3,000 ? $48,000 ? $67,000). This gives us $72,000 ÷ $460,000 = .156. Dividends are not included in the calculation of net income because they are a distribution of that income.
Return on assets is net income after interest and taxes divided by average total assets. This is net income after interest but before taxes divided by average total assets.