hard · Corporate Credit Analysis covenants

When calculating Return on Invested Capital (ROIC), why do credit analysts typically proportionally consolidate minority interests?

  1. To artificially inflate the company's reported total equity.
  2. Because minority owners hold a senior claim on parent's total assets.
  3. To match the accounting treatment used for capitalized operating lease assets.
  4. To align the earnings generated with the capital base that produced them.

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