fiscal-calendar

name	fiscal-calendar
description	U.S. fiscal year boundaries and calendar year conversions. Use when question mentions fiscal year, FY, or when you need to determine which months belong to a fiscal year.

Pre-1977: FY = Jul 1 (Y-1) to Jun 30 (Y). FY1940 = Jul 1939 – Jun 1940. Post-1977: FY = Oct 1 (Y-1) to Sep 30 (Y). FY1980 = Oct 1979 – Sep 1980. Transition: FY1976 ended Jun 30 1976. Transition Quarter (TQ) = Jul-Sep 1976. FY1977 = Oct 1976 – Sep 1977. Calendar Year (CY) = Jan 1 to Dec 31. CY1940 ≠ FY1940.

FY Quarters (post-1977): Q1=Oct-Dec, Q2=Jan-Mar, Q3=Apr-Jun, Q4=Jul-Sep. FY Quarters (pre-1977): Q1=Jul-Sep, Q2=Oct-Dec, Q3=Jan-Mar, Q4=Apr-Jun.

Bulletin year ≠ data year. A bulletin published Jan 1941 typically reports data through Dec 1940 or FY1940.