Understanding 4–4–5 Weeks Accounting Period Format

The 4–4–5 calendar is a method of managing accounting periods. It is a common calendar structure for some industries, such as retail, manufacturing and parking industry.

The 4–4–5 calendar divides a year into 4 quarters. Each quarter has 13 weeks which are grouped into two 4-week "months" and one 5-week "month".

See Sample below for FY 2013:

 

	Period	Start Date	End Date	Days
Q1 2013	P1 2013	12/31/2012	1/27/2013	28
	P2 2013	1/28/2013	2/24/2013	28
	P3 2013	2/25/2013	3/31/2013	35
Q2 2013	P4 2013	4/1/2013	4/28/2013	28
	P5 2013	4/29/2013	5/26/2013	28
	P6 2013	5/27/2013	6/30/2013	35
Q3 2013	P7 2013	7/1/2013	7/28/2013	28
	P8 2013	7/29/2013	8/25/2013	28
	P9 2013	8/26/2013	9/29/2013	35
Q4 2013	P10 2013	9/30/2013	10/27/2013	28
	P11 2013	10/28/2013	11/24/2013	28
	P12 2013	11/25/2013	12/29/2013	35