Which of the Following Statements Does Not Represent a Limitation

Which of the following statements does not represent a limitation of using return on investment (ROI) for measuring and evaluating performance?

A) ROI uses accounting income which is based on historical costs.
B) ROI cannot be used to compare divisions of different sizes.
C) ROI has the potential to create goal congruence problems.
D) ROI fails to align some costs incurred in one period with the benefits received in another period.