Employed Capital

At the right price, any profit producing security could give me an initial rate of return of 40%.  The security could be a bond or it could be an equity.  Let's use CocaCola as an example, as its earnings growth is quite stable, and has been for some time.  So, there is a price as which Coca Cola will give me an initial rate of return of 40%. I chose 40% because that's highly likely to be the "once in a lifetime" buying opportunity.