<P> Many universities have a fiscal year which ends during the summer to align the fiscal year with the academic year (and, in some cases involving public universities, with the state government's fiscal year), and because the university is normally less busy during the summer months . In the northern hemisphere this is July to the next June . In the southern hemisphere this is calendar year, January to December . Some media / communication - based organizations use a broadcast calendar as the basis for their fiscal year . </P> <P> The fiscal year is usually denoted by the year in which it ends, so United States federal government spending incurred on 14 November 2018 would belong to fiscal year 2019, operating on a fiscal calendar of October--September . </P> <Table> Start date of fiscal year by country hide <Tr> <Th> Country </Th> <Th> Purpose </Th> <Th> (Jul) </Th> <Th> (Aug) </Th> <Th> (Sep) </Th> <Th> (Oct) </Th> <Th> (Nov) </Th> <Th> (Dec) </Th> <Th> Jan </Th> <Th> Feb </Th> <Th> Mar </Th> <Th> Apr </Th> <Th> May </Th> <Th> Jun </Th> <Th> Jul </Th> <Th> Aug </Th> <Th> Sep </Th> <Th> Oct </Th> <Th> Nov </Th> <Th> Dec </Th> <Th> (Jan) </Th> <Th> (Feb) </Th> <Th> (Mar) </Th> </Tr> <Tr> <Td_colspan="2"> Australia </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Austria </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Bangladesh </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Brazil </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Canada </Td> <Td> govt </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> </Tr> <Tr> <Td> corp. and pers . </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> China </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Costa Rica </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Egypt </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Ethiopia </Td> <Td> govt </Td> <Td> </Td> <Td> </Td> <Td_colspan="10"> 11 September </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Germany </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Greece </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Hong Kong </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> </Tr> <Tr> <Td_colspan="2"> India </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> </Tr> <Tr> <Td_colspan="2"> Indonesia </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Iran </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> 21 March </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Israel </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Japan </Td> <Td> govt </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> </Tr> <Tr> <Td> corp. and pers . </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Nepal </Td> <Td_colspan="12"> 17 July </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Netherlands </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> New Zealand </Td> <Td> govt </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> corp. and pers . </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> </Tr> <Tr> <Td_colspan="2"> Pakistan </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Portugal </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Qatar </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Republic of Ireland </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Romania </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Russia </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Singapore </Td> <Td> govt </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> </Tr> <Tr> <Td> pers . </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> South Africa </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> </Tr> <Tr> <Td_colspan="2"> South Korea </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Spain </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Sweden </Td> <Td> pers . </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> corp . </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Switzerland </Td> <Td> pers . </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Taiwan </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> Thailand </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td_colspan="2"> United Arab Emirates </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> United Kingdom </Td> <Td> pers . </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> 6 April </Td> </Tr> <Tr> <Td> corp. and govt </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> </Tr> <Tr> <Td> United States </Td> <Td> federal </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> most states </Td> <Td_colspan="12"> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Th> Country </Th> <Th> Purpose </Th> <Th> (Jul) </Th> <Th> (Aug) </Th> <Th> (Sep) </Th> <Th> (Oct) </Th> <Th> (Nov) </Th> <Th> (Dec) </Th> <Th> Jan </Th> <Th> Feb </Th> <Th> Mar </Th> <Th> Apr </Th> <Th> May </Th> <Th> Jun </Th> <Th> Jul </Th> <Th> Aug </Th> <Th> Sep </Th> <Th> Oct </Th> <Th> Nov </Th> <Th> Dec </Th> <Th> (Jan) </Th> <Th> (Feb) </Th> <Th> (Mar) </Th> </Tr> </Table> <Tr> <Th> Country </Th> <Th> Purpose </Th> <Th> (Jul) </Th> <Th> (Aug) </Th> <Th> (Sep) </Th> <Th> (Oct) </Th> <Th> (Nov) </Th> <Th> (Dec) </Th> <Th> Jan </Th> <Th> Feb </Th> <Th> Mar </Th> <Th> Apr </Th> <Th> May </Th> <Th> Jun </Th> <Th> Jul </Th> <Th> Aug </Th> <Th> Sep </Th> <Th> Oct </Th> <Th> Nov </Th> <Th> Dec </Th> <Th> (Jan) </Th> <Th> (Feb) </Th> <Th> (Mar) </Th> </Tr>

When does the fiscal year begin and end
find me the text answering this question