Chinese New Year day or even one moon cycle due to using a meridian based on a different capital city in a different time zone or different placements of intercalary months. Chinese calendar defines the lunar month with winter solstice as the 11th month, which means that Chinese New Year usually falls on the second new moon after the winter solstice (rarely the third if an intercalary month intervenes). In more than 96% of the years, the Chinese New Year's Day is the closest new moon to lichun () on 4 or 5 February, and the first new moon after Dahan (). In
35 day month 35 day month The "35 day month" was the basis of "$2.2 billion in accounting fraud" regarding "events regarding an accounting scandal that started in 2002" at Computer Associates. The company's "books were routinely kept open until revenues exceeded projected goals." Specifics were described as "a scheme to inflate sales and profits by pretending lucrative contracts were signed earlier than, in fact, they had been. To support this violation of law, faxes of contracts were "cleaned up ... by removing time stamps .." The most immediate impact was that it "cost investors hundreds of millions of dollars," although unlike the