Please disregard and forget what I wrote below.
It just isn't true.

The formula will  fail on some odd dates.
The reason is that the average lenth of a calendar year is not constant
but depends on the year interval used . E.g. 2000-2099 has an average year of 365.25
but 2000-2399 has 365.247525

Sorry.

-- mats


Mats Carlid skrev:
A final (?) note on  year calculation shortcuts:

Had Dick chosen jan 1 in a year divisible by 400 as day 1 then

INT(DAY / 365.247525 )

  would have worked all the time.

But selecting a '400-year' starting on a sunday would result in quite
long internal dates unless year 2000 started on a sunday ( it didn't).


365.25 can only work for a limited time as it doesn't observe
the 100 and 400 year rules ...


-- mats
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