What is the Certified Pool/Spa OperatorÂ® Certification Program? A CPOÂ® Certification provides individuals with the basic knowledge, techniques, and skills of pool and spa operations. This training has helped protect millions of swimmers by reducing hazards at aquatic facilities.
A year is the orbital period of the Earth moving in its orbit around the Sun. Due to the Earth's axial tilt, the course of a year sees the passing of the seasons, marked by changes in weather, the hours of daylight, and, consequently, vegetation and soil fertility.
Calendar Year. Calendar year defines the year as designated by the Gregorian calendar in common use as beginning on January 1st and ending on December 31 of that same year. For example, the calendar year 2006 begins on January 1, 2006 and ends at the stroke of midnight on December 31, 2006. A calendar year contains 365 days except in leap years when a calendar year has 366 days. The calendar year is a universal 12-month period as opposed to a fiscal year where the 12-month period is determined by an industry or corporation for purposes of accounting. Individuals are required to use a calendar year when filing claims with the IRS.