The Formula for Return on Investment Is Calculated As: a =

The formula for Return on Investment is calculated as: A = operations costs for a new or enhanced system for the time period B = one-time cost of acquisition and implementation C = value if gains from productivity improvements for the time period

A) Return on Investment = A / (B + C)
B) Return on Investment = (A + C) / B
C) Return on Investment = (A + B) / C
D) Return on Investment = C / (A + B)