Return on Assets Ratio - ROA. The return on assets ratio, often called the return on total assets, is a profitability ratio that measures the net income produced by total assets during a period by comparing net income to the average total assets.
Bicycling combined with a good diet will help you lose both belly and thigh fat. I think it burns something like 700+ calories / hour depending on just how hard you push yourself. Swimming is another really efficient excercise.
Biking is a good way to burn fat and tone the muscles in your legs. The necessary length of your bike ride will depend on several factors, including your weight-loss goals, what type of equipment you use and how fast you are riding.