natural business year

natural business year
natural business year UK US noun [C] ACCOUNTING
a period of twelve months for which a company prepares its accounts based on its typical levels of activity, starting and ending when activity is low: »

Natural business years in the retail business end when inventories and sales are at a low level, for example, after the Christmas rush.

Compare FINANCIAL YEAR(Cf. ↑financial year), FISCAL YEAR(Cf. ↑fiscal year)

Financial and business terms. 2012.

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