The fiscal year is the accounting period for the federal government which begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2013 begins on October 1, 2012 and ends on September 30, 2013.
The tangent of x is defined to be its sine divided by its cosine: tan x = sin x cos x . The cotangent of x is defined to be the cosine of x divided by the sine of x: cot x = cos x sin x .
