In the Philippines, some universities follow a 4-Point Scale, which resembles or is equivalent to the U.S. grading system. This system uses a grade between 0.00 to 4.00 wherein 4.00 is the highest and 0.00 being a failing mark. Other universities follow a 5-Point Scale, wherein the highest grade is a 1.00 and the lowest is a 5.00 (failing mark). The lowest passing mark is actually a 3.00. Although usually not depicted, a grade of 4.00 is equivalent to a grade of incomplete. If the school does not use the grade point "4.00", it will use "INC" instead.