SELECT DATE, 
       CASE 
           WHEN DATE >= DATEADD(DAY, -DAYOFWEEK(LAST_DAY(DATE, 'YEAR') - 1), LAST_DAY(DATE, 'YEAR'))
           THEN YEAR(DATE) + 1 
           ELSE YEAR(DATE) 
       END AS YEAR_SAT_FRI
FROM REPORTING.DIM_DATE;