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> If an entire business is seasonal, it makes sense to prioritize heavy lift projects to the off-season

One form of seasonality is associated with financial years, in some industries. I found this working on contracts for UK govt agencies, where the FY runs from April to March. The customers usually procrastinated about letting contracts, which sometimes wouldn't appear until after the summer or even just before Christmas. Then there was a mad panic from Jan to March to actually spend the money and submit those deliverables. It followed that the time to do training, internal projects, housekeeping etc, was in April and May.



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