2.1.1007 Part 4 Section 3.17.7.182, ISPMT

a.   The standard states that the range for argument per is 1 - nper.

In Office the argument per has no range restriction.

b.   The standard does not state the returned error case if argument nper is 0.

In Office when the argument nper is 0, #DIV/0! is returned.

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