Clyde: From a 2011 thread on Trainorders:
"1472 is four FRA "calendar years." And the old steam rules allowed for four year tube jobs (and perhaps some extensions).
The reason a calendar year is 368 days long, is that is 4 x 92, or an FRA quarter. And. . .
The reason an FRA quarter is 92 days is that no matter what date (lets say, June 15) an inspection is performed, if you schedule the next quarterly on the same day (say, September 15) you will never be late (over 92 days) for the next inspection, irregardless of which months, leap years, etc. are involved. You do not need a Julian day calendar (or taking off socks and gloves) to count actual days."
Clear as mud, isn't it?
Rich