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The segment margin of an investment center after deducting the imputed interest on the assets used by
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C. Return on investment.
D. Operating income.
Answer: B
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Choice "a" is incorrect. Return on investment is the ratio of income earned to the investment.
Choice "c" is incorrect. Operating income is not well defined, but is generally the income from operations
for the entire organization, not a segment.
Choice "d" is incorrect. Return on assets is the ratio of income produced to assets employed (not the
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D. It supports the development of a Balanced Scorecard for IT Strategic Planning.
E. It enables the architect to align the architecture with business goals and objectives.
Answer: B
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