As a consequence, conversion scales should pay considerable attention to categories/classes of grades. A first priority should be to make certain that this core piece of information is correctly rendered when converting foreign grades; fine-tuning within each particular class/category is only a subordinate exercise: what matters in Britain is whether the grade is a "First" or not, not whether it is a 71 or a 72. This observation is particularly relevant when converting grades from systems using a broad numerical scale into, for example, the U.S. system which usually has only three pass grades (or categories) corresponding to the letters A, B, and C. In the United States, a "D" may also be considered a passing grade[13], but not for transfer purposes[14].