What is the time frame for the first quarter of the government fiscal year?

The first quarter of the government fiscal year typically runs from October to December. This timing aligns with the U.S. federal government's fiscal year, which begins on October 1 and ends on September 30 of the following year. In this context, the first quarter includes the months of October, November, and December. Understanding the fiscal year's structure is important for budget planning, financial reporting, and analysis of government spending policies. The other options mentioned represent different quarters in the fiscal calendar, with each aligning to a different segment of the year rather than to the defined first quarter for government accounting purposes.