2.1.918 Part 1 Section 18.17.7.73, CUMPRINC
a. The standard does not specify the return value if the end_period argument is greater than the nper argument.
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Office returns #NUM! if the end_period argument is greater than the nper argument.
b. The standard states that start-period and end-period are numbers.
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Excel truncates start-period and end-period to integers.