<P> Other errors specific to Excel include misleading statistics functions, mod function errors, date limitations and the Excel 2007 error . </P> <P> The accuracy and convenience of statistical tools in Excel has been criticized, as mishandling missing data, as returning incorrect values due to inept handling of round - off and large numbers, as only selectively updating calculations on a spreadsheet when some cell values are changed, and as having a limited set of statistical tools . Microsoft has announced some of these issues are addressed in Excel 2010 . </P> <P> Excel has issues with modulo operations . In the case of excessively large results, Excel will return the error warning #NUM! instead of an answer . </P> <P> Excel includes February 29, 1900, incorrectly treating 1900 as a leap year, even though e.g. 2100 is correctly treated as a regular year . The bug originated from Lotus 1 - 2 - 3 (deliberately implemented to save computer memory), and was also purposely implemented in Excel, for the purpose of bug compatibility . This legacy has later been carried over into Office Open XML file format . </P>

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