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.
The upright and recumbent bike can burn fat but at a lower pace than many other things. What you have to remember is to lose 1 pound of fat you must burn 3500 calories or be in a deficit of 500 calories per day.