For example, the following table illustrates date values and their corresponding dates in both the Microsoft Office Spreadsheet Component and Microsoft Excel:
Value Office Spreadsheet Microsoft Excel
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0 December 30, 1899 January 0, 1900
1 December 31, 1899 January 1, 1900
60 February 28, 1900 February 29, 1900
61 March 1, 1900 March 1, 1900