https://bugs.documentfoundation.org/show_bug.cgi?id=172894

--- Comment #3 from Takenori Yasuda <[email protected]> ---
LibreOffice uses 1899-12-30 as the default epoch (0) for serial values.
Therefore, serial value 1 corresponds to 1899-12-31, so =DAY(1) returns 31, and
serial value 2 corresponds to 1900-01-01, so =DAY(2) returns 1.

I think the reason Excel's values were different was because of the difference
in the epoch date (1900-01-01), the counting method (starting from 1), and the
fact that it mistakenly treated 1900 as a leap year.

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