Hi

If you need to convert a given number of days into year (with
fractions) it could be wise to use te gregorian median year which is
365.2425 days/year

See
http://mathforum.org/library/drmath/view/53917.html
and
http://www.tondering.dk/claus/cal/node3.html -
SECTION00320000000000000000

Regards,
Nikolai - http://www.pvv.org/~nsaa/excel.html