HIOAHarbor Island Owners Association (Harbor Island, SC)
HIOAHybrid Input/Output Automata
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There is no reason to suspect that the HIOA overestimates or underestimates expense items.
A savings rate of 20% under the HES would become a little under 8% if the HIOA adjustment is applied; a savings rate of 5% under the HES becomes negative 10%.
The extent of adjustment suggested here is probably excessive: it is unlikely that the adjustments calculated by comparing the aggregate HES and the HIOA data would apply exactly in any given case, and there remain some issues with HIOA as well.