In an Economic Value Added calculation, the measure of the invested capital for a division would be that division's assets minus that division's liabilities.

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Economic Value Added (EVA) is calculated as the net operating profit after taxes (NOPAT) minus the capital charge (invested capital times the cost of capital). Invested capital is typically calculated as total assets minus non-interest-bearing current liabilities.

In an Economic Value Added Calculation, the Measure of the Invested