[单选题]
In relation to residual income, which of the following statements is correct?
A .Residual income is calculated by adding back depreciation and deducting thenotional interest charge
B .Residual income eliminates the effect of accounting policies from the assessment ofperformance
C .Residual income assesses divisional income based on the book value of theinvestment which has been made
D .Residual income does not take the risk of specific projects into account
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