Heavy Work Exerting up to 100 pounds (45.4 kg) of force occasionally, and/or up to 50 pounds (22.7 kg) of force frequently, and/or in excess of 20 pounds (9.1 kg) of force constantly to move objects.
A calendar year is January to December. However, a school year is September to June, so a year does not always begin in January and end in December. A company's fiscal year is whatever they use for their financial beginning and end. It could be any month to the same time a year later.
Fiscal year simply means a 12-month period during which finances are tracked. When the fiscal year begins depends on the individual firm it applies to. The fiscal year might begin and end at any time; each firm chooses when to begin its fiscal year.