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aggi
@chez_jay
It's not a bug. To put it another way,
MONTH(2) is exactly equivalent to MONTH(DATEVALUE("2 Jan 1900")) = 1
MONTH(45352) is exactly equivalent to MONTH(DATEVALUE("1 Mar 2024")) = 3
January keeps popping up (as per @Chalfie 's link) because small numbers ( 0 < x < 32) passed to MONTH(x) all represent dates in Jan 1900.