2.1.1060 Part 1 Section 18.17.7.336, USDOLLAR

a.   The standard does not specify any restriction on argument num-decimal.

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

b.   The standard states that the thousands separator is the comma, the radix point is the period, and the currency symbol is $ and the format used is $#,##0.00;($#,##0.00).

In Office, the formatting applied to the string for the thousands separator, radix point, and currency symbol are implementation-specific.