The Bad Astronomer writes: "We have leap days every four years because the Earth's day and year don't divide evenly. But there's more to it than that... a lot more. A year isn't exactly 365.25 days long, and that leads to needing more complicated math and rules for when we do and don't have a leap year. If you've ever wanted to see that math laid out, now's your chance, and it only comes along every for years. Except every hundred years. Except every four hundred years." Link to Original Source
I have yet to see any problem, however complicated, which, when
you looked at it in the right way, did not become still more complicated.
-- Poul Anderson