2.1.963 Part 1 Section 184.108.40.206, INTERCEPT
a. The standard states that x and y are the sample means.
Office treats x and y as the sample values; x-bar and y-bar are the sample means.
b. The standard makes no mention of the case for non-intercepting lines.
Office returns #DIV/0, if the regression line does not intercept the y-axis,.