As used in these regulations, "year" shall have the meaning assigned in this regulation.
"Year" means the period of time beginning in January and consisting of four consecutive quarters, as defined in K.A.R. 28-35-135q, that is used to determine compliance with the provisions of these regulations. Any licensee or registrant may change the starting date of the year used to determine compliance by the licensee or registrant if the change is made at the beginning of the year and if no day is omitted or duplicated in any consecutive year.
Kan. Admin. Regs. § 28-35-135y