Upland is a city in San Bernardino County, California, United States. The municipality is located at an elevation of 1,242 feet. As of the 2010 census, the city had a population of 73,732, up from 68,393 at the 2000 census. It was incorporated on May 15, 1906, after previously being named North Ontario. Upland is located at the foot of the highest part of the San Gabriel Mountains. The Los Angeles suburb is part of the Inland Empire, a metropolitan area situated directly east of the Los Angeles
For example, the federal government's fiscal year begins on Oct. 1 and ends on Sept. 30. Similarly, if a speaker referred to government spending that occurred on Nov. 15, 2015, she would label that as an expenditure for the 2016 fiscal year.
A fiscal year is a 12-month accounting period. The Internal Revenue Service determined that the fiscal year for individual taxpayers runs from January 1 through December 31. However, businesses are free to choose a different fiscal year, perhaps from June 1 through May 31.