| Non-Current/Capital Depreciable Inventory | 44 | 39 | 33 | 37 |
| Non-Current/Capital Depreciable Inventory Total | 44 | 39 | 33 | 37 |
| Record Business Management Top Exam - 1-20 | 12 | 11 | 9 | 10 |
| Record Business Management Top Exam - 21-40 | 17 | 16 | 8 | 13 |
| Record Business Management Top Exam - 41-60 | 14 | 9 | 15 | 6 |
| Record Business Management Top Exam - 61-80 | 17 | 19 | 13 | 14 |
| Record Business Management Top Exam - 81-100 | 11 | 14 | 12 | 13 |
| Record Business Management Top Exam Total | 71 | 69 | 57 | 56 |
| Tax Management Bottom Exam - 1-20 | 15 | 12 | 10 | 11 |
| Tax Management Bottom Exam - 21-40 | 17 | 14 | 12 | 11 |
| Tax Management Bottom Exam - 41-60 | 15 | 15 | 14 | 10 |
| Tax Management Bottom Exam - 61-80 | 16 | 16 | 12 | 12 |
| Tax Management Bottom Exam - 81-100 | 11 | 10 | 13 | 12 |
| Tax Management Bottom Exam Total | 74 | 67 | 61 | 56 |