| Non-Current/Capital Depreciable Inventory | 39 | 14 | 27 | 21 |
| Non-Current/Capital Depreciable Inventory Total | 39 | 14 | 27 | 21 |
| Record Business Management Top Exam - 1-20 | 10 | 13 | 9 | 11 |
| Record Business Management Top Exam - 21-40 | 8 | 9 | 12 | 8 |
| Record Business Management Top Exam - 41-60 | 7 | 11 | 8 | 5 |
| Record Business Management Top Exam - 61-80 | 16 | 13 | 13 | 11 |
| Record Business Management Top Exam - 81-100 | 17 | 19 | 16 | 15 |
| Record Business Management Top Exam Total | 58 | 65 | 58 | 50 |
| Tax Management Bottom Exam - 1-20 | 15 | 18 | 15 | 12 |
| Tax Management Bottom Exam - 21-40 | 12 | 16 | 16 | 14 |
| Tax Management Bottom Exam - 41-60 | 14 | 15 | 14 | 13 |
| Tax Management Bottom Exam - 61-80 | 10 | 13 | 10 | 12 |
| Tax Management Bottom Exam - 81-100 | 17 | 15 | 12 | 15 |
| Tax Management Bottom Exam Total | 68 | 77 | 67 | 66 |