Findings are assigned a degree of Criticality (C) based on two (2) factors: Severity (S) and Occurrence (O). Severity weighs the impact to the system should the finding result in failure. Occurrence estimates the likelihood that the finding will result in a failure sometime within the next 12 months. Both factors are given a value from 1 to 4, with 1 being of greatest importance/concern. The Criticality (C) for each finding is the product of Severity and Occurrence.