This depends on the specialty of the practice. For example in the urgent care industry Flu season is our busiest season aka winter months. Most people get sick and need to see someone relatively soon so they come to us. But for a surgeon sometimes this could be the same for different reasons. Most people will meet their insurance deductible/out of pocket close to end of year so surgery is more than likely covered by their insurance at no extra cost to them. Likewise some people choose to schedule surgeries at the beginning of the year to meet their insurance deductible/out of pocket sooner.