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Yes, but it's 1 more day in a leap year. Which means return parseInt(interest * t); will return a little more when t is the equivalent of 366 days. Right?

It will never be calculated to 366 tho. If you earn 10 cents today, you'll earn 10 cents any day. The interest also doesn't compound in this case.

Works for me. One extra day of interest in leap years. I believe it's the same in Hive.