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.

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.

Excel truncates start-period and end-period to integers.