Arrest: Taking physical custody of a person by lawful authority.
Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215