# Return On Assets Component Recheck

Recheck return on assets against the average-assets denominator.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Net income, average and ending total assets, and the reported ROA.

## Workflow
1. Record net income and average total assets.
2. Compute ROA on average assets.
3. Compare to the reported figure and identify the denominator used.
4. Return the recheck without restatement.

## Output contract
net_income | average_assets | ending_assets | computed_roa | reported_roa | difference

## Fictional acceptance test
Fictional year shows net income of 90,000 on average total assets of 600,000, an ROA of 15.0%; a reported 12.0% used ending assets of 750,000, a denominator-basis gap of 3.0 points.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/return-on-assets-roa-formula/

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