👉 Trimesters are periods of three months in a calendar year that typically precede each full-year period. These are commonly used within accounting and financial reporting to provide context for time periods during which a company's income is recognized or recorded, as well as for planning purposes. In the context of accounting, trimesters refer to two consecutive quarters (usually beginning of January and February). This structure helps in understanding how revenue from each quarter should be allocated among subsequent quarters. For example, if a company starts
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