Not really. You have 13 months, but you have 4 weeks each month. The first quarter is 3 months and 1 week. Then 6 and 2, and 9 and 3. The final quarter ends at

Not really. You have 13 months, but you have 4 weeks each month. The first quarter is 3 months and 1 week. Then 6 and 2, and 9 and 3. The final quarter ends at the end of the year. Today if you pay a monthly fee for something, the daily cost varies month-to-month. Why should things cost the most in February? While it may be true that fiscal quarters won't be aligned with month boundaries, they are more evenly spaced.