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There are 52 weeks in a calendar year. Each of those 52 weeks has 5 business days, less holidays which may or may not occur on a weekday in any given year.

For the average number of days, then multiply 52 by 5= 260 Business days. Subtract the basic holidays: New Years, Thanksgiving, Memorial Day, Christmas, President's Day and Easter (plus/minus 2 or 3 more) you get between 252-255 US Business days

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