| Non-Current/Capital Depreciable Inventory | 37 | 11 | 1 | 1 |
| Non-Current/Capital Depreciable Inventory Total | 37 | 11 | 1 | 1 |
| Record Business Management Top Exam - 1-20 | 6 | 5 | 7 | 3 |
| Record Business Management Top Exam - 21-40 | 9 | 9 | 8 | 11 |
| Record Business Management Top Exam - 41-60 | 12 | 7 | 13 | 11 |
| Record Business Management Top Exam - 61-80 | 16 | 13 | 13 | 15 |
| Record Business Management Top Exam - 81-100 | 17 | 11 | 11 | 12 |
| Record Business Management Top Exam Total | 60 | 45 | 52 | 52 |
| Tax Management Bottom Exam - 1-20 | 12 | 10 | 10 | 10 |
| Tax Management Bottom Exam - 21-40 | 14 | 9 | 5 | 6 |
| Tax Management Bottom Exam - 41-60 | 11 | 10 | 12 | 11 |
| Tax Management Bottom Exam - 61-80 | 14 | 12 | 8 | 13 |
| Tax Management Bottom Exam - 81-100 | 9 | 6 | 14 | 8 |
| Tax Management Bottom Exam Total | 60 | 47 | 49 | 48 |