Quarterly

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Quarterly

Occurring every three months.

Quarter

Three months of a year, often abbreviated as "Q." Q1 is January, February, and March; Q2 is April, May, and June; and so forth. Publicly traded companies must report on their earnings and other business performance measures every three months. Analysts also use quarters to measure performance internally. For example, one might compare sales in Q1 of 2009 to those in Q1 of 2008 to measure the company's health without having to account for seasonal variance. Often, quarters are abbreviated along with the calendar year; for example, the second quarter of 2006 is expressed as Q2 2006 or Q2/06.

References in periodicals archive ?

In addition, Elsevier (New York) has closed "Nutrition Research," a monthly with a paid circulation of 500, Strickland Publishing (Dallas, TX) has suspended production of "Charity" a quarterly that "celebrates philanthropy in communities of color," after one issue, and Prism Business Media (Atlanta, GA) has closed "Waste Age Product News," a quarterly launched in 1999 by company predecessor Intertec Publishing.

Recent print trade magazine closings

Experience shows that companies that successfully use performance goals to break out of the quarterly EPS game share three core practices:

The perils of playing to quarterly expectations: focusing on the short term in order to please investors can be a destructive trap. Two consultants argue that longer-term goals for building value should set the agenda

The resident's quarterly assessments for August 2002 and November 2002 were not available for review.

Defending the MDS--from regulators and litigators: poorly prepared MDSs are exposing facilities to major new risks

California also requires quarterly filings if wages paid to an individual exceed $20,000, but allows annual filing if wages are less than $20,000 and the employer has made an election to file annually.

The nanny tax

For purposes of determining the first required quarterly installment, the preceding year's tax liability may be used.

Estimated tax payments aren't estimates anymore

Accordingly, the annualization of actual quarterly income under the second exception would lead to the same quarterly tax estimates requirement as the general rule of 93% of actual tax.

Computing corporate estimated tax for the year following S status

Sponsors who make quarterly contributions to their defined benefit plan may fail to perform this analysis due to the plan's overfunded status.

Accelerating deductions for defined benefit pension contributions

However, Exception 1 remains available to an individual who, for any of his three prior tax years, did not --make any quarterly estimated tax payments; or --receive an IRS penalty assessment for failure to pay estimated tax.