I've seen that number in a lot of msl scripts. The solution I found was:
Days in a year = 365.2425 -->> This number is explained here -->> http://en.wikipedia.org/wiki/Gregorian_calendar#Description
Seconds in a day = 86400
$calc(365.2425 * 86400) = 31556952

It's always been my assumption that someone used 31556952 and everyone else just copied it.

why must you divide by 31556952 like if you don't you get a big number but where did someone come up with that number?
$ctime - $ctime() alone returns the number of seconds between now and when you were born. You first divide it by 60 to return minutes (since there's 60 seconds in a minute), and again by 60 (since there's 60 minutes in an hour), then 24, then 365.25. So you'll get
($ctime - $ctime()) /60/60/24/365

Since all that is the same thing as:
($ctime - $ctime()) /(606024*365)

since (606024*365) = 31557600 (which I guess is mIRC's estimate of 31556952)

you can simplify it to
($ctime - $ctime()) / 31556952

why must you divide by 31556952 like if you don't you get a big number but where did someone come up with that number?

lol, this reply is old but nice job.

novel..but..just a simple a/s/l will do nicely