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The acronym ROCE stands for "return on capital employment". The term ROCE is used in accounting to refer to the ratio of efficiency and profitability to capital investments.
a negative divided by a negative is a positive
If you multiply by a negative you get a negative answer. A negative times a negative gives you a positive answer
What happens when you inadvertently crossed the positive battery terminal from a negative to a positive and a positive to a negative.?Read more: What_happens_when_you_inadvertanly_crossed_the_positive_battery_terminal_from_a_negative_to_a_positive_and_a_positive_to_a_negative.
The absolute value becomes negative.