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

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