2.1.1391 Part 1 Section 21.1.2.2.11, spcPct (Spacing Percent)

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a.   The standard states that ST_TextSpacingPercent is read and written as a percent with a trailing percent sign.

Office will read in percentages formatted with a trailing percent sign or as 1000th of a percent without trailing percent sign, but only write out percentages as 1000th's of a percent without trailing percent sign.