| Non-Current/Capital Depreciable Inventory | 45 | 38 | 39 | 19 |
| Non-Current/Capital Depreciable Inventory Total | 45 | 38 | 39 | 19 |
| Record Business Management Top Exam - 1-20 | 13 | 11 | 8 | 9 |
| Record Business Management Top Exam - 21-40 | 13 | 12 | 14 | 12 |
| Record Business Management Top Exam - 41-60 | 13 | 8 | 11 | 11 |
| Record Business Management Top Exam - 61-80 | 17 | 20 | 14 | 14 |
| Record Business Management Top Exam - 81-100 | 11 | 13 | 10 | 13 |
| Record Business Management Top Exam Total | 67 | 64 | 57 | 59 |
| Tax Management Bottom Exam - 1-20 | 15 | 12 | 8 | 14 |
| Tax Management Bottom Exam - 21-40 | 11 | 13 | 16 | 13 |
| Tax Management Bottom Exam - 41-60 | 10 | 10 | 12 | 13 |
| Tax Management Bottom Exam - 61-80 | 11 | 12 | 12 | 13 |
| Tax Management Bottom Exam - 81-100 | 13 | 11 | 10 | 14 |
| Tax Management Bottom Exam Total | 60 | 58 | 58 | 67 |