Storage of values in OpenDocument. I am removing references to how OpenDocument stores values generally and so won't be entering individual JIRA notes on same.

For example:

3.3.2 Time

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In OpenDocument, the office:value-type of time values is time; if the computed value is stored, it is stored in the attribute office:time-value. These should be used when a value's display format is set for time.
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Should not appear in OpenFormula.