I'd say that not only bonuses work per quarters but budgets are generally allocated in quarters or semesters as well. Typically, budgets allocated for one perio

I'd say that not only bonuses work per quarters but budgets are generally allocated in quarters or semesters as well. Typically, budgets allocated for one period need to be used in that period, otherwise it's "lost" and you don't get as much the next period. So, on one hand, sales people want to close as many sales as possible before the end of a quarter and, on the other, buyers are also pushed to spend the money towards the end of the quarter.