2.1.936 Part 1 Section 18.17.7.94, DOLLAR

a.   The standard states that the thousands separator, radix point, and currency symbol are locale-specific. The format used is $#,##0.00;$(#,##0.00).

Office treats the thousands separator, radix point, and currency symbol to be implementation-specific.

b.   The standard does not specify the return value if the num-decimal argument is greater than 127.

Office returns #VALUE! if the num-decimal argument is greater than 127.