What is a rolling calendar year?

A moving 12-month window

A rolling calendar year is measured from a relevant date across the surrounding 12 months. The window moves forward as time passes. It does not automatically reset on January 1.

For example, an organization reviewing activity on August 10 may examine the period from August 11 of the previous year through August 10 of the current year. The precise inclusion rule should be stated in the policy using the term.

Rolling year versus calendar year

• Calendar year: January 1 through December 31.
• Rolling year: a 12-month window tied to the date being evaluated.
• Fiscal year: a fixed 12-month accounting period chosen by an organization.