| Bob is deciding whether or not to invest in a company and so he calls the owner of that company. |
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| They decide to meet up and discuss how the company has been doing over the past two years, and Bob asks to see the companies financial statements over the past two years. |
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 | Sure i'll contact my accountant. | |
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| Jessica, the accountant gives bob the fincancial reports over the past two years and Bob is able to see the the company has been steadily increasing its value over the past two years |
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| So the time periods are quarterly? | |
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| yes. | |
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