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BAD DATA VS. GOOD DATA
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In the United States, businesses can choose to end the fiscal year on any date of the calendar year, and most tend to use the end of a month to simplify accounting. Furthermore, most companies’ fiscal year coincides with the beginning of the calendar year on January 1st or at the beginning of a quarter (April 1st, July 1st or October 1st), but there are many variations on this theme for diverse reasons.
Department stores, for example, decide to let the entire holiday shopping season (including...