ACCRINT Function (OpenOffice Calc)

• Introduced: First release not established; documented by OpenOffice.org 3.3.
• Supported in: Apache OpenOffice 4.1.16; this is a verified release, not a final supported version.
• Scope: Desktop Calc, English function names and semicolon-separated formulas.
• Checked: October 14, 2026. Eight ordinary reference formulas were recalculated from generated ODF in 4.1.16 on Linux x86-64, Build 9816. Source and independent arithmetic were checked.

ACCRINT returns accrued interest using Par×Rate×a release-specific year fraction from issue to settlement. In this implementation FirstInterest is not used in the calculation, and Frequency is validated but does not divide the accrual into coupon periods. Do not assume it models every periodic-interest contract. Release implementation.

ACCRINT(Issue;FirstInterest;Settlement;Rate;Par;Frequency[;Basis])

• Issue, FirstInterest, Settlement: date arguments; the calculation uses Issue and Settlement, with Issue earlier. FirstInterest remains a required position despite being unused by the helper.
• Rate: positive annual rate as a decimal. Par: positive face amount.
• Frequency: 1, 2 or 4; accepted values do not otherwise change this implementation’s formula.
• Basis: optional 0 by default; supported values 0–4.

The native column contains saved 4.1.16 results; independent references use high-precision arithmetic and the stated source rules. Values are shown to twelve decimal places where needed. Enter DATE expressions directly rather than locale-dependent date text.

For issue January 1, settlement July 1, 2024, rate 5%, par 1000 and basis 0, the result is 25. That is 1000×0.05×180/360. Doubling par to 2000 doubles the amount to 50.

Changing FirstInterest from July 1 to April 1 while holding the other inputs fixed leaves the saved result at 25. Changing the valid frequency from 2 to 4 also leaves it at 25. These ordinary native comparisons corroborate the source’s unused date parameter and validation-only frequency.

The basis examples expose different denominators: basis 1 gives 1000×0.05×182/366≈24.863387978142, basis 2 gives 182/360 and approximately 25.277777777778, and basis 3 gives 182/365 and approximately 24.931506849315. Basis 4 gives 25 for these endpoints.

The helper is GetYearDiff, which uses the issue year’s day count for basis 1. It is not the same helper used by DISC or YIELDDISC. A formula borrowed from another function or product can therefore disagree around month ends or longer spans even if both are described informally as accrued interest.

Use this implementation only when its issue-to-settlement accrual rule matches the intended calculation. It does not expose an Excel-style extra calculation-method argument, and the unused FirstInterest parameter cannot make it account for a particular first-coupon structure.

The source checks positive Rate and Par, a valid Frequency and Issue before Settlement; Basis is separately validated. Native cases use explicit positive par and valid ordinary dates. Invalid inputs, empty positional arguments, fractional date conversion and irregular contractual accrual were not executed. A numerical result alone is not evidence that the contractual interest method was modeled correctly.

ACCRINTM, YEARFRAC, COUPDAYBS.

• Function-specific release implementation
• GetYearDiff accrual helper
• GetDiffDate accrual helper
• Optional basis conversion and validation

The generated ODF produced the informational load warning “Not all attributes could be read.” The sheet was hard-recalculated and saved separately. All eight ordinary function identities, inputs and results were reconciled; a stale SUM cache changed from 999999 to 3 and an uncached SUM returned 7. This establishes the stated examples, not every workbook style or invalid input. Other explanatory identities are independent calculations. The authoring-tool XLSX was not executed in OpenOffice, and its preview values are not the native results reported here.