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English definition of “natural business year”

natural business year

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 , fiscal year
(Definition of natural business year from the Cambridge Business English Dictionary © Cambridge University Press)
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