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I was wondering about those leap days when reading this yesterday as well, but then I realised that calculating totals to YTD on leap days isn't going to be very accurate anyway.
Depending on how you "round" that leap day to the nearest date in a non-leap year, on leap days you're comparing totals for the last 60 days of a leap year to the last 59 days for a non-leap year - or you end up comparing the total of 366 days in a leap year to 365 days for non-leap years at the end of the year.
The point of YTD is of course to compare trends between years, is that concept broken wrt. leap years?
I suppose that the least incorrect solution is to round leap dates up to March 1st for non-leap years, so that the error is moved to the last day of the year - that's a far less significant error (1/366th) than the alternative (1/60th).
Still, you won't be able to calculate a valid date for the 366th day in a non-leap year, regardless of how you go about that...
WebFOCUS 8.1.03, Windows 7-64/2008-64, IBM DB2/400, Oracle 11g & RDB, MS SQL-Server 2005, SAP, PostgreSQL 11, Output: HTML, PDF, Excel 2010 : Member of User Group Benelux :