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A bit of messed up, leap-year trivia for ya from https://learn.microsoft.com/en-us/office/troubleshoot/excel/determine-a-leap-year
So, because Microsoft wanted to maintain backwards compatibility with older systems that did things wrong, they continue to be wrong. Gahh!
TLDR take-home: Don't inherently trust Microsoft Excel when it comes to leap-years (particularly 1900 or before).
"Because versions of Microsoft Excel earlier than Excel 97 handle only years from 1900 to 2078, only the year 1900 is subject to the 100/400 exclusion rule of leap years in Microsoft Excel. However, in order to be compatible with other programs, Microsoft Excel treats the year 1900 as a leap year."
So, because Microsoft wanted to maintain backwards compatibility with older systems that did things wrong, they continue to be wrong. Gahh!

TLDR take-home: Don't inherently trust Microsoft Excel when it comes to leap-years (particularly 1900 or before).


