Libra Office has take 12/31/1899 as 1 and not 1900 as base for caluclation
if we will format 01/01/1900 as number it will give you 2. There is no 0 base 
value. which is actully problem for all date based calculations. a base date is 
required for calulation. 12/30/1899 is used as 0. So first resolve the base 
vlaue proble then only date based calculation can be resolved

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https://bugs.launchpad.net/bugs/127505

Title:
  [Upstream] [hardy] YEARFRAC function returns incorrect results for
  some dates

Status in LibreOffice Productivity Suite:
  Confirmed
Status in The OpenOffice.org Suite:
  In Progress
Status in “libreoffice” package in Ubuntu:
  Triaged
Status in “openoffice.org” package in Ubuntu:
  Won't Fix

Bug description:
  Binary package hint: openoffice.org

  1) lsb_release -rd
  Description:  Ubuntu 11.04
  Release:      11.04

  2) apt-cache policy libreoffice-calc
  libreoffice-calc:
    Installed: 1:3.3.3-1ubuntu2
    Candidate: 1:3.3.3-1ubuntu2
    Version table:
   *** 1:3.3.3-1ubuntu2 0
          100 /var/lib/dpkg/status
       1:3.3.2-1ubuntu5 0
          500 http://us.archive.ubuntu.com/ubuntu/ natty-updates/main i386 
Packages
       1:3.3.2-1ubuntu4 0
          500 http://us.archive.ubuntu.com/ubuntu/ natty/main i386 Packages

  3) What is expected to happen is when one types in a cell either:

  =YEARFRAC(DATE(1958,3,1),DATE(1996,1,1),1)
  =YEARFRAC(DATE(1958,3,1),DATE(1995,12,31),1)

  one gets two different results.

  4) What happens instead is they are identical:

  37.8356164384
  37.8356164384

  WORKAROUND: Use Gnumeric as the results are:

  37.8364338364338
  37.8357230348008

  apt-cache policy gnumeric
  gnumeric:
    Installed: 1.10.13-1ubuntu1
    Candidate: 1.10.13-1ubuntu1
    Version table:
   *** 1.10.13-1ubuntu1 0
          500 http://us.archive.ubuntu.com/ubuntu/ natty/universe i386 Packages
          100 /var/lib/dpkg/status

  Original Reporter Comments: This occurs whenever the "End date" is in
  a leap year (New Year's Eve/Day is convenient) and the "Start date" is
  not in a leap year but is later than 28-Feb of its year. For example,
  "Start dates" between "1.1.1958" and "2.28.1958" in the above examples
  work correctly.

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