when determining what merchandise should be stocked. They also do a better advertising, promotional and merchandising job “in season” and, finally, they do a better job (fewer markdowns) of disposing of out-of-season leftovers, so their sales floors will be ready to accept the next season’s avalanche of inventory. The months when one needs to buy, feature and dispose of merchandise may differ, based on the climatic conditions of one’s location, but the basic elements of seasonal merchandising remain constant. Here is a listing of seasonal merchandising opportunities compiled by a group of US retailers, with each month organised into three segments: 1. What should be purchased in each month for future selling? 2. What should be featured on the sales floor and in advertising and promotion that month? 3. What merchandise needs to be reduced to free up store space and inventory dollars? Readers will want to compare these worksheets with their own seasonal planning documents. Perhaps this format might be helpful in improving your own seasonal planning and sales efforts.