this post was submitted on 03 Nov 2023
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Kodak used to operate on this 13 month calendar. When I asked someone who used to work there, she was shocked that I knew about it and said that it was the best thing about working there. The original plan that this calendar is based on called for a liminal day between years for New Year's Day with 2 days for leap years
I work for a company which used to have 13 financial periods. It was great. Then they switched to 12 and we now have a couple of 5 week periods thrown in to balance the year out. I don't know why they decided that but it's not as good now.
13 period financial calendars don't break down into quarters that easily. One reporting quarter will always have an extra period.
5-4-4 creates even quarters except it requires either one extra day every year or one extra week every five to six years. It's most beneficial for companies that either experience high seasonality or high consistency, such as retail and manufacturing.
Most other companies just use calendar month since it's simple, easy to determine, and allows for rather consistent year-over-year comparison.
Each quarter is just 13 weeks. Problem solved.
Yep, that's 5-4-4.