Numerator equals: total cost of tax credit review services.  This figure includes applicable rent, utilities, contract services, supplies, information technology services, and salaries for reviewers assigned to the tax credit unit.  It only includes overhead of management up to the first manager level (applicable share of Preservation Incentives Manager - 75%).  We will consistently report without Adminsitrative Support staff or Agency Head salaries.  Data source will be Commonwealth Accounting and Reporting System (CARS) summary downloads performed quarterly.  Denominator equals:  total tax credit Parts I, II, and III applications certified annually as meeting the eligibility and/or rehabilitation requirements required for projects to receive state and/or federal rehabilitation tax credits and as reported in the applicable fiscal year performance measure.