| Non-Current/Capital Depreciable Inventory | 32 | 20 | 33 | 7 |
| Non-Current/Capital Depreciable Inventory Total | 32 | 20 | 33 | 7 |
| Record Business Management Top Exam - 1-20 | 7 | 7 | 4 | 10 |
| Record Business Management Top Exam - 21-40 | 10 | 10 | 9 | 7 |
| Record Business Management Top Exam - 41-60 | 10 | 10 | 9 | 8 |
| Record Business Management Top Exam - 61-80 | 12 | 12 | 6 | 12 |
| Record Business Management Top Exam - 81-100 | 18 | 18 | 16 | 15 |
| Record Business Management Top Exam Total | 57 | 57 | 44 | 52 |
| Tax Management Bottom Exam - 1-20 | 18 | 18 | 15 | 15 |
| Tax Management Bottom Exam - 21-40 | 16 | 16 | 13 | 16 |
| Tax Management Bottom Exam - 41-60 | 13 | 13 | 12 | 13 |
| Tax Management Bottom Exam - 61-80 | 14 | 14 | 10 | 11 |
| Tax Management Bottom Exam - 81-100 | 18 | 18 | 11 | 13 |
| Tax Management Bottom Exam Total | 79 | 79 | 61 | 68 |