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Answer (B) is correct . Residual income is the excess of the amount of the ROI over a targeted amount equal to an imputed interest charge on invested capital. The advantage of using residual income rather than percentage ROI is that the former emphasizes maximizing a dollar amount instead of a percentage. Managers of divisions with a high ROI are encouraged to accept projects with returns exceeding the cost of capital even if those projects reduce the department’s ROI.

Answer (A) is incorrect because The methods use the same asset base.
Answer (C) is incorrect because The methods use the same asset base.
Answer (D) is incorrect because Use of the residual income method requires a knowledge of the cost of capital; thus, arguments about the implicit cost of interest may escalate with use of the residual income method.