2.1.934 Part 1 Section 188.8.131.52, DOLLARDE
a. The standard does not specify how the return value is calculated.
In Excel, the fractional part of fractional-dollar is scaled to match the magnitude of fraction by moving the decimal place right by the number of digits in fraction. The fractional-dollarm.n is computed into a decimal dollar value as m + i, where i is an intermediate result equal to (((0.n)*(10x))/fraction), and x is the base 10 log of fraction, rounded up to the nearest whole number.
[Example: Given a fractional-dollar value of 1.02 and a fraction value of 16, the fractional part of fractional-dollar is multiplied by 100, giving a value of 2 to be divided by fraction before being added to the integral part of fractional-dollar, yielding a decimal price of 1.125. end example]
b. The standard states that argument fractional-dollar is the number expressed as a fraction.
Office treats argument fractional-dollar as the number to be interpreted as a fractional dollar price.