2.1.924 Part 1 Section 18.17.7.80, DB
a. The standard does not specify the return value if period > life and month argument is omitted or month is 12, or if period > (life + 1).
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Office returns #NUM! in this case.
b. The standard states that the syntax is: DB ( cost , salvage , life , period [ , [ month ] ] ).
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Office uses the following syntax: DB ( cost , salvage , life , period [ , month ] ).