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Return on capital employed or ROCE is a profitability ratio that measures how efficiently a company can generate profits from its capital employed by comparing net operating profit to capital employed. In other words, return on capital employed shows investors how many dollars in profits each dollar of capital employed generates. The sheets are in the form of lists with blank columns to test "state and capital" or "capital and state" knowledge. Learning the 50 states of America is a challenge to the memory so use all the help you can get.