Net Capital Employed is equal to :
(A) Fixed Assets + Current Assets - Long term liabilities
(B) Non current Assets + Current Assets - Current liabilities
(C) Fixed Assets + Current Assets - Equity
(D) Equity + Debt
(E) Current Assets - Current liabilities

Choose the correct answer from the options given below:

(B) and (D) only

Capital Employed = Non-Current Assets + Working Capital (Current Assets– Current Liabilities)
Capital Employed = Shareholders’ Funds + Non-current liabilities
It is calculated to evaluate the total capital employed by the investors in any business for the realization of profits.