Emiley Inc., newly incorporated on January 2, earned $100,000 in net operating income in its first year of operations which ended December 31. Operating assets, which increased evenly throughout the year, totalled $200,000 at year end. ROI for the year was?

A) 0%.
B) 50%.
C) 200%.
D) 100%.

Net Operating Income

A company's revenue minus its operating expenses, not including taxes and interest, showing the profitability from regular business operations.

Average Operating Assets

The average amount of assets used during a period to generate operating income, useful in evaluating asset efficiency.

ROI

Return on Investment, a measure used to evaluate the efficiency or profitability of an investment, calculated as the net profit divided by the cost of the investment.