365 days - there is no concept of a year that lasts exactly 360 days - with or without a leap day.

i was wondering, too, so i calculated my stats: 365 cpu days = 1 cpu year

bronze: 14 d = 336 h
silver: 45 d = 1080 h
gold: 90 d = 2160 h
ruby: 180 d = 4320 h
emerald: 1 a = 365 d = 8760 h
sapphire: 2 a = 730 d = 17520 h

and maybe sometime:

platinum: 5a = 43800 h
diamond: 10 a = 87600 h
the One Gem to Rule them All, and in the Darkness Bind Them: 25 a = 219000 h ("man is not meant to bear such a badge for it is too much of a power(bill)")