<P> The fiscal year for the Washington, D.C. government ends on September 30 . </P> <P> Among the inhabited territories of the United States, most align with the federal fiscal year, ending on September 30 . These include American Samoa, Guam, the Northern Mariana Islands and the U.S. Virgin Islands . Puerto Rico is the exception, with its fiscal year ending on June 30 . </P> <P> The tax year for a business is governed by the fiscal year it chooses . A business may choose any consistent fiscal year that it wants; however, for seasonal businesses such as farming and retail, a good account practice is to end the fiscal year shortly after the highest revenue time of year . Consequently, most large agriculture companies end their fiscal years after the harvest season, and most retailers end their fiscal years shortly after the Christmas shopping season . </P>

Why is march the end of financial year
find me the text answering this question