2) The idea is now that the entrepreneur ^businessman
asks himself in any year
whether the rate of ? profit ? actually
yielded by new equipment
is higher (or lower) than II, the standard rate.
To do this he compares the additional
profits (the increase in profits) in the
current year with the investments of
that year: The comparison gives 
him a year profit rate: ?Profits
                                     investment
on the investment,

and now he compares this with the II, ?
the standard rate.