Total Operating Investment = Current Assets – Operating Liabilities (ie. Current Liabilities excluding any debt) + Non-current Assets

The best way to determine how total operating investment is calculated is to go to the Financial Statements tool in Fathom. Then go to the balance sheet tab. Then select ‘separation of operations and finance’ as the view by clicking on the link at the top of the screen. Listed then in the balance sheet will be the calculation of ‘Total Operating Investment’.

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