2.1.1046 Part 1 Section 18.17.7.304, SUBSTITUTE
a. The standard states if occurence is less than 0, #VALUE! is returned.
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Office returns #VALUE! if occurence is less than or equal to 0.
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a. The standard states if occurence is less than 0, #VALUE! is returned.
Office returns #VALUE! if occurence is less than or equal to 0.