Which of the Following Is True About Return on Investment

Which of the following is true about return on investment (ROI) ?

A) It is generally used to evaluate the short-term financial performance of profit centers.
B) Its use can motivate suboptimal decision making on the part of subunit managers.
C) It is defined as the difference between some measure of "profit" and an imputed charge for use of assets by the subunit whose performance is being evaluated.
D) When inflation is low, it approximates the amount of economic income that a subunit generates.
E) It generally cannot be used to compare the financial performance of one unit in an organization to other units in that organization.