2.1.1442 Part 4 Section 5.7.2.3, applyToSides (Apply To Sides)
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For additional notes that apply to this portion of the standard, please see the notes for applyToEnd, §5.7.2.1(a); applyToFront, §5.7.2.2(a).
a. The standard specifies on and off as valid values for the val attribute.
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Office does not consider on and off to be valid values for this attribute.
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This note applies to the following products: 2007, 2007 SP1, 2007 SP2.
b. The standard states that the applyToSides element specifies that the picture shall be applied to the sides of the point or series.
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In Office this element also specifies that the picture shall be applied to the floor or the side wall but is ignored on the back wall of a 3D chart.