Hello Jamie,
Thank you for taking the time to respond to this article!
That information came courtesy of Mr. Ciesielski and his firm and was quoted in the webinar that served as the source material for this article. He sells that proprietary information on his website, AccountingObserver.com, but the cost is not inexpensive. I know that my pals at CalcBench recently conducted a very similar analysis, so maybe they will have that data available, too.
Yours, in service,
Jason