| Non-Current/Capital Depreciable Inventory | 17 | 0 | 5 |
| Non-Current/Capital Depreciable Inventory Total | 17 | 0 | 5 |
| Record Business Management Top Exam - 1-20 | 10 | 3 | 4 |
| Record Business Management Top Exam - 21-40 | 7 | 10 | 6 |
| Record Business Management Top Exam - 41-60 | 12 | 5 | 5 |
| Record Business Management Top Exam - 61-80 | 13 | 6 | 12 |
| Record Business Management Top Exam - 81-100 | 13 | 14 | 13 |
| Record Business Management Top Exam Total | 55 | 38 | 40 |
| Tax Management Bottom Exam - 1-20 | 18 | 14 | 15 |
| Tax Management Bottom Exam - 21-40 | 16 | 17 | 14 |
| Tax Management Bottom Exam - 41-60 | 14 | 14 | 12 |
| Tax Management Bottom Exam - 61-80 | 16 | 13 | 10 |
| Tax Management Bottom Exam - 81-100 | 3 | 8 | 6 |
| Tax Management Bottom Exam Total | 67 | 66 | 57 |