Exercise $2(10$ points$)$

Target discloses the following in its recent $10-K$ :

$\backslash$table$[[$We have also disclosed after$-$tax return on invested capital $($ROIC$),$ which is a ratio based on GAAP information, adjusted for the effects of operating leases, including the add$-$back of interest to operating income and the classification of operating leases as invested capital. We believe this metric is useful in assessing the effectiveness of our capital allocation over time.$],[\backslash$table$[[$After$-$Tax Return on Invested Capital$],[$Numerator $($ $ millions$)]],$Current fiscal year$],[\backslash$table$[[$Operating income. $q,$