| Non-Current/Capital Depreciable Inventory | 35 | 35 | 36 | 14 |
| Non-Current/Capital Depreciable Inventory Total | 35 | 35 | 36 | 14 |
| Record Business Management Top Exam - 1-20 | 9 | 9 | 6 | 10 |
| Record Business Management Top Exam - 21-40 | 14 | 10 | 9 | 7 |
| Record Business Management Top Exam - 41-60 | 12 | 8 | 5 | 8 |
| Record Business Management Top Exam - 61-80 | 10 | 12 | 9 | 7 |
| Record Business Management Top Exam - 81-100 | 11 | 10 | 13 | 14 |
| Record Business Management Top Exam Total | 56 | 49 | 42 | 46 |
| Tax Management Bottom Exam - 1-20 | 15 | 17 | 13 | 15 |
| Tax Management Bottom Exam - 21-40 | 16 | 16 | 11 | 19 |
| Tax Management Bottom Exam - 41-60 | 17 | 15 | 14 | 15 |
| Tax Management Bottom Exam - 61-80 | 14 | 15 | 13 | 13 |
| Tax Management Bottom Exam - 81-100 | 13 | 13 | 17 | 14 |
| Tax Management Bottom Exam Total | 75 | 76 | 68 | 76 |