Final answer:
A shiftable fiscal year is a business's fiscal year that ends at the same time as a slow seasonal period begins.
Step-by-step explanation:
The business's fiscal year that ends at the same time as a slow seasonal period begins is known as a shiftable fiscal year. This concept is commonly used in industries where the timing of operations or revenue generation is closely tied to seasonal patterns, such as agriculture, tourism, and retail. Shiftable fiscal years allow businesses to align their financial reporting with their operational cycles, ensuring a more accurate representation of their performance.