A manager can also be a report. I assume that statistic includes middle managers, such as group managers, directors, etc. Ex: * Director might have 3 group ma

A manager can also be a report. I assume that statistic includes middle managers, such as group managers, directors, etc. Ex: * Director might have 3 group manager reports * Each group manager might have 3 manager reports * Each manager might have 4 engineer reports In the above example, we have 10 managers and 36 engineers, which isn't too far off from the 25% management statistic.