`"Savings Rate of Return" = "Annual Savings" / "Capital Investment"`

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The gain or loss on an savings investment over a specified period, expressed as annual savings over the capital investment.

Resource:

• Dopson, Lea R., and David K. Hayes. Managerial Accounting for the Hospitality Industry. Hoboken, NJ: Wiley, 2009. Print.
• "Rate Of Return Definition | Investopedia." Investopedia. N.p., 23 Sept. 2005. Web. 08 Aug. 2015.