Final answer:
The asset's involvement in revenue-generating activities is the key criterion for including it in a business unit's ROI calculation.
Step-by-step explanation:
A key criterion for including an asset in a business unit's ROI calculation is its use in revenue-generating activities. This means that the asset must be actively contributing to the production and sales processes that bring income into the firm. Unlike options such as market value appreciation potential, brand reputation, or historical cost, the engagement of the asset in activities that directly affect the company's bottom line is critical for calculating its return on investment.
Companies raise the financial capital needed for investments through various means, like early-stage investors, reinvesting profits, borrowing through banks or bonds, and selling stock. When including assets in ROI analysis, the focus is on their ability to generate future profits rather than their purchase price or other factors.