| Non-Current/Capital Depreciable Inventory | 38 | 24 | 35 | 7 |
| Non-Current/Capital Depreciable Inventory Total | 38 | 24 | 35 | 7 |
| Record Business Management Top Exam - 1-20 | 10 | 8 | 8 | 12 |
| Record Business Management Top Exam - 21-40 | 9 | 10 | 9 | 15 |
| Record Business Management Top Exam - 41-60 | 9 | 13 | 13 | 11 |
| Record Business Management Top Exam - 61-80 | 17 | 16 | 13 | 14 |
| Record Business Management Top Exam - 81-100 | 10 | 13 | 7 | 13 |
| Record Business Management Top Exam Total | 55 | 60 | 50 | 65 |
| Tax Management Bottom Exam - 1-20 | 11 | 14 | 11 | 13 |
| Tax Management Bottom Exam - 21-40 | 14 | 10 | 9 | 7 |
| Tax Management Bottom Exam - 41-60 | 8 | 11 | 11 | 13 |
| Tax Management Bottom Exam - 61-80 | 12 | 14 | 13 | 13 |
| Tax Management Bottom Exam - 81-100 | 13 | 11 | 7 | 12 |
| Tax Management Bottom Exam Total | 58 | 60 | 51 | 58 |