2.1.923 Part 1 Section 18.17.7.79, DAYS360

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a.   The standard does not describe the adjustments made when start-date is the 28th day of the 2nd month (or 29th day of the second month for leap-years) for when argument method-flag is FALSE or omitted.

In Office, if the start-date is the 28th day of the 2nd month (29th day of the 2nd month for leap-years) it is also changed to the 30th day of that same month.