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Reporting
Leap years do not occur everyLeap years do not occur every year; this is why we can't just add an extra day to a month. The cycle of the seasons (or, a tropical year) is approximately 365.2422 days. Since a calendar year consists of an integral number of whole days, a calendar year cannot exactly match the tropical year. To align the current calendar with the seasons (and how the Earth orbits around the Sun), leap year rules were created. No system is perfect but that is the background.