Quoted:
End of calendar year=start of fiscal year
Shoot for going to Basic in the Spring.
http://en.wikipedia.org/wiki/Fiscal_year#United_States
United States government fiscal year for 2009 ("FY09", sometimes written "FY08–09") is as follows:
1st Quarter: October 1, 2008 – December 31, 2008
2nd Quarter: January 1, 2009 – March 31, 2009
3rd Quarter: April 1, 2009 – June 30, 2009
4th Quarter: July 1, 2009 – September 30, 2009
The U.S. government's fiscal year begins on October 1 of the previous calendar year and ends on September 30 of the year with which it is numbered. Prior to 1976, the fiscal year began on July 1 and ended on June 30. The Congressional Budget and Impoundment Control Act of 1974 stipulated the change to allow Congress more time to arrive at a budget each year, and provided for what is known as the "transitional quarter" from July 1, 1976 to September 30, 1976. As stated above, the tax year for a business is governed by the fiscal year it chooses.