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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\nb. 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": "Adjusted Net Operating Profit / (Loss) After Cash Tax\nNet Income / (Loss) Attributable to Ford\nAdd: Noncontrolling 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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