Leap Year- Art of Rolling

BEST DEBTOR
Calendar is the best debtor
As it clears its debt every leap year!
Year after year,
It keeps a fraction due,
But, it timely makes it up too!

An eager beaver asked the calendar,
"Why do you keep a fraction due
And timely pay it too?"
Calendar answered,
"Like enterprises,
I, too, aim to be at par with my peers,
I aim to align with solar calendar,
So, I keep a part due,
Wisely, I keep that rolling too,
It fulfills my aim
And credits me with a 'best debtor' fame!"

The eager beaver learned the subtle art
Of sustaining in this worldly mart,
Unaware of superior openings,
It got lured by the art of rolling!
-Forum Shah