From the Oct 25, 1999 Computerworld "Shark Tank" column:

"Memo to Parametric Technology, the CAD software vendor.  This is a joke,
right?  You haven't really raised your maintenance rates for 2000 by 0.27%
because it's a leap year, have you?  A loyal pilot fish says you told him
everything's been jacked up to account for Feb 29.  The Shark divided
366 by 365.  Sure enough, came up with 1.0027.  Good gag.  This is a gag,
right Parametric?"