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
   ----------------------------------------------------
    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