2.1.1516 Part 1 Section 21.2.2.136, perspective (Perspective)

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a.   The standard states that this element specifies the field of view angle for the 3-D chart.

In Office, this element specifies the field of view angle multiplied by a factor of 2 for the 3-D chart. When the val attribute is zero, the field of view angle is 0.1 degrees.

b.   The standard states that this element is ignored if Right Angle Axes is true.

Office gives sibling element rAngAx precedence over this element when the field of view is rendered.