<P> Many universities have a fiscal year which ends during the summer, both 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 school 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 2017 would belong to fiscal year 2018, operating on a fiscal calendar of October--September . </P> <Table> Fiscal year by country <Tr> <Th> (hide) 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> </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"> 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"> 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"> 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> govt </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> <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> (hide) 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 financial year start in germany
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