They make adjustments for drugs that have been in development, drugs that will soon be subject to generic competition, and other factors so that they can estimate the funds available to stockholders during any given fiscal year. (thebalance.com)
Well, instead of having to claim all their practice's income in a given fiscal year, they can leave it in the corporation, pay less tax, and then either reinvest it or dividend it out to shareholders — particularly those who are in lower income tax brackets. (macleans.ca)
Not delivering on those goals in a given fiscal year can put their jobs on the line. (talentlms.com)