Finding the Final Score for Elements
GoE is not the same thing as Level. Always think in terms of the final mark the element will receive. A higher Level does not always result in a higher score if the element is poorly done and receives a minus GOE. In the example below the Level 1 Combination spin (CoSp1) with a +3 GoE has a higher score than the Level 4 Combination spin (CoSp4) with a -3 GoE.

CoSp1: 1.7 + 1.5 = 3.2
CoSp4:   3.0 -  1.0 = 2.0

To find the final value of elements including Levels and GoE consult
ISU Communication 1494. The example above is shown below in a section of that document.
Finding the Final Score

FSSp3 (Flying Sit Spin Level 3) with a –2 GoE

1. Find the base score for FSSp3 in the SoV (Scale of Values)-
ISU Communication 1494) This number is the same for anyone who does this element at that particular Level.
2. Find the amount the base score will be reduced by under the appropriate column (-2 Column)
3. Subtract that number from the base value

2.6 (base score) - .6 (value of –2 GoE deduction) = 2.0 (final score for that element)

Finding the GoE Expressed as a Positive or Negative Number

SpSq 4 (Spiral Sequence, Level 4) with a -.6 GoE

If you know the final GoE score but you want to know what value it corresponds to on a –3 to +3 scale, you can look it up on the GoE chart. If you can't find that exact number, just find the number closest to it. Not all GoE's shown on the Details sheets appear on the GoE chart because the Details sheet will show the the
average point value of the Judges’ Grade of Execution scores. If there are 5 or more judges, throw out the high & low before averaging.

(in this example let's say the GoE shown on the Details sheet is -.6. Find the closest number to it on the Scale of Values chart under the Level identified for that element. In this case -.7 is the closest we can find to the -.6 average shown on the Details sheet.
Now read up to see the GoE expressed as a  positive, negative or base value. This spiral sequence has a -1 GoE