ROI performance measures based on historical and current cost. Blue Fish owns and operates coffee shops in three large cities on the West Coast: Seattle, San Francisco, and Los Angeles. The three geographic areas are considered separate divisions. Each division owns the buildings of the coffee shops, which are considered long$-$term assets. The buildings are all $10$ years old and have a total useful life of $20$ years. Current assets are considered negligible in each division. Division managers at Blue Fish are evaluated on the basis of ROI, which traditionally has been calculated as the ratio of operating income divided by the net book value of assets, measured at historical costs. The following information refers to the three divisions at the end of $2020$: