ROI. Residual Income, and EVA . Jean Cooper Cosmetics(JCC) manufactures a variety of products that are organized into three SBUs--- soap products, skin lotions, and shampoo products. The units are evaluated as investment SBUs. Information about the most recent year's operations follows. The information includes the value of intangible assets including research and development, patents, and other innovations that are not included on JCC's balance sheet. Were these intangibles to be included in the financial statements(as they are for EVA ), the increase in the balance sheet and the increase in after-tax net income are shown below.