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      "text": "b. Calculated as the sum of adjusted net operating profit / (loss) after cash tax from the last four quarters, divided by the average invested capital over the last four quarters",
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      "text": "a. Calculated as the sum of net operating profit / (loss) after cash tax from the last four quarters, divided by the average invested capital over the last four quarters",
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      "text": "Adjusted Net Operating Profit / (Loss) After Cash Tax\nNet income / (loss) attributable to Ford\nAdd: Non-controlling interest\nLess: Income tax\nAdd: Cash tax\nLess: Interest on debt\nLess: Total pension / OPEB income / (cost)\nAdd: Pension / OPEB service costs\nNet operating profit / (loss) after cash tax\nLess: Special items (excl. pension / OPEB) pre-tax\nAdj. net operating profit / (loss) after cash tax\nInvested Capital\nEquity\nDebt (excl. Ford Credit)\nNet pension and OPEB liability\nInvested capital (end of period)\nAverage invested capital\nROIC (a)\nAdjusted ROIC (Non-GAAP) (b)",
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