Ramirez, Inc., opens a new retail store every 2 years and currently operates in 24 different locations. Ramirez uses return on investment (ROI) to evaluate store performance. The best comparison among stores will be achieved if Ramirez values long-term assets by

Answer (B) is correct. Since Ramirez opens stores every 2 years, and not all in the same year, the best method of comparing the stores is to value long-term assets at current values. This will make the ROIs comparable between the stores at any given moment in time.