https://bugs.documentfoundation.org/show_bug.cgi?id=166399

Eike Rathke <[email protected]> changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
         Resolution|---                         |NOTABUG
             Status|NEEDINFO                    |RESOLVED

--- Comment #2 from Eike Rathke <[email protected]> ---
Format code keyword D is not amount of days but day of month, a calendar day.
If you have the value 86400 in A29 and divide it by (24*60*60) the result is 1.
For the D format keyword the value 1 is taken as an offset to the null-date
1899-12-30 yielding 1899-12-31 hence the display value 31d.

Excel only *appears* to calculate correctly because it uses the null-date
1899-12-31, adding 1 to that yields 1900-01-01 hence 1d if formatted as day of
month. Try your formula with any value > 86400*31 ...

Calc uses null-date 1899-12-30 instead of 1899-12-31 because Excel has a bug in
that it thinks 1900 was a leap year and counts 1900-02-29 as valid date..

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