This key performance indicator (KPI) calculates the cash flow-to-assets ratio and tracks this ratio's performance against ...

This key performance indicator (KPI) calculates the cash flow-to-assets ratio and tracks this ratio's performance against the corporate objective. The Status and Trend expressions also assume that a higher value is better. If this is not the case, you may need to change the greater than sign (>) to the less than sign (<) in these expressions.