The total return receiver pays the payer asset owner a LIBOR-based payment and the amount equal to any depreciation in the value of the asset in the event that the value of the asset declines during the life of the TRS no such payment occurs if the asset increases in value as any appreciation in the assets value goes to the TRS receiver. Net income is the return attributed to the equity holders and the denominator Total Assets considers both Equity and Debt. Return On Net Assets Formula Examples How To Calculate Rona Asset Time Value Of Money Financial Analysis The return on assets ROA aka return on total assets return on average assets return on investment ROI is one of the most widely used profitability ratios because it is related to both profit margin and asset turnover and shows the rate of return for both creditors and investors of the companyROA shows how well a company controls its costs and utilizes. . It helps to understand how m