2.1.1004 Part 1 Section 18.17.7.235, NPER
a. The standard states if type is any number other than 0 or 1, #NUM! is returned.
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Office treats nonzero values of type to indicate payment is at the beginning of the period.
b. The standard does not specify a default for the optional argument type.
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In Office, if the value for type is omitted it defaults to value of 0.
c. The standard states that the argument type is truncated to an integer.
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Office does not truncate the argument type to an integer.