I think they are talking about the End Of Period for a month. Whatever batch or closeout type processing happens during that time period can flow into the next

I think they are talking about the End Of Period for a month. Whatever batch or closeout type processing happens during that time period can flow into the next year, despite it being flagged/tagged/marked with the last month of the prior year. So, be careful with using dates! (unless you are a Time Druid) It could also be a reference to the start of the calendar, but that isn't bound to happen again.... Well, unless it does. Then, on the other hand (because Time is funky that way) your time may not be the same as my time, since we could be in different time zones.