 | From the Editor's Desk
Next Weeks Added Leap Year Day Means More Calculating Work for Company Accountants - Inc.com (No paywall) In contrast to the biannual debate between people who either love or despise the clock changes required by daylight savings time, there aren't many strong opinions about the additional day added to leap years. Except maybe among company accountants, who every four years must calculate the various income and payment consequences of February having an extra 24 hours tacked on at the end.
Apart for individuals who were born on one (and maybe makers of calendars), the quadrennial appearance of February 29 during leap years generally goes unnoticed. That is, unless you happen to be someone overseeing pay, benefits, amortization, interest payments, or rent to collect for your business, as the Wall Street Journal reported Friday. In that case, each year evenly divisible by four -- apart from those ending in double zeros -- causes a spike in hand cramps as calculators do extra duty figuring fractions of weekly, monthly, or even 1 percent quarterly increases of inflows and outflows that must be worked out and kept accurate, fair, and official.
Continued here
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