| Non-Current/Capital Depreciable Inventory | 21 | 16 | 10 |
| Non-Current/Capital Depreciable Inventory Total | 21 | 16 | 10 |
| Record Business Management Top Exam - 1-20 | 7 | 7 | 11 |
| Record Business Management Top Exam - 21-40 | 10 | 5 | 5 |
| Record Business Management Top Exam - 41-60 | 8 | 8 | 8 |
| Record Business Management Top Exam - 61-80 | 10 | 10 | 9 |
| Record Business Management Top Exam - 81-100 | 16 | 15 | 13 |
| Record Business Management Top Exam Total | 51 | 45 | 46 |
| Tax Management Bottom Exam - 1-20 | 17 | 17 | 17 |
| Tax Management Bottom Exam - 21-40 | 17 | 17 | 15 |
| Tax Management Bottom Exam - 41-60 | 15 | 11 | 12 |
| Tax Management Bottom Exam - 61-80 | 18 | 5 | 9 |
| Tax Management Bottom Exam - 81-100 | 16 | 13 | 13 |
| Tax Management Bottom Exam Total | 83 | 63 | 66 |