Year-End Purchases

It seems to be the norm for a lot of businesses. I always see hubby trying to look for things they need or might need at the shop for next year towards the year end. Last year they purchased a lot of supplies, a few machines including a coolant pump as well as a trailer. The trailer is definitely something they need because they've only been using our trailer whenever they have to deliver or pick up some jobs locally. At least now they don't have to borrow our trailer since they already have their own. I don't know why they do big purchases towards the end of the year but it seems to be something they have to do. They also do some big purchases during the year but only when say a machine breaks down. Maybe I should ask him. It may be a business strategy that I don't know about. I wonder if I should also start doing some year-end shopping myself starting next year. Maybe.