To qualify for S corporation status, the corporation must meet the following requirements: 1  Be a domestic corporation. 2  Have only allowable shareholders May be individuals, certain trusts, and estates and. 3  Have no more than 100 shareholders.  Have only one class of stock.
Your grade point average (GPA) is calculated by dividing the total amount of grade points earned by the total amount of credit hours attempted. Your grade point average may range from 0.0 to a 4.0. For example: A = 4.00 grade points
In the US there are essentially two types of GPA: GPA as assessed per semester, which may be the mean of two quarter grades, and cumulative GPA, a measure of total grade point average at a specific level of schooling. A high school would look at all grades earned at the high school level in assessing cumulative grade point average.