Which One of the Following Statements Pertaining to the Return

Which one of the following statements pertaining to the return on investment (ROI) as a performance measure is incorrect?

A) When average age of assets differs substantially across segments of a business, the use of ROI may not be appropriate.
B) ROI relies on financial measures that are capable of being independently verified while other forms of performance measures are subject to manipulation.
C) The use of ROI may lead managers to reject capital investment projects that can be justified using discounted cash flow (DCF) decision models.
D) The use of ROI can make it undesirable for a skillful manager to take on trouble-shooting assignments such as those involving turning around unprofitable divisions.
E) The use of ROI can lead managers to emphasize the ROI of a division over the profitability of the parent organization.