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Every business has times when sales are up and times when sales are down.  This is otherwise known as seasonal trends, when customers either decide to buy your product or not. For example, in the furniture retailer, April and December are slow months for this industry. Preparing for these times is important for your business, so that when times are slow, you can get through it. Planning by budgeting for the yearly sales and expenses is a great way to preserve your business and keep it afloat.

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