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[null,"Función","FRAC.AÑO(fecha_inicial,fecha_final,base)"]
[null,"Fecha inicial ","Fecha final","Base","Fracción de año"]
[null,"2010-04-05","2010-05-04",0,{"$f":"+YEARFRAC(B4,C4,D4)","v":8.0555555555555561E-2}]
[null,"2010-04-05","2010-05-04",1,7.9452054794520555E-2]
[null,"2010-04-05","2010-05-04",2,8.0555555555555561E-2]
[null,"2010-04-05","2010-05-04",3,7.9452054794520555E-2]
[null,"2010-04-05","2010-05-04",4,8.0555555555555561E-2]

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[null,"Máquina","Fecha de ingreso","Fecha de devolución","Base","Precio alquiler por año ($)","Fracción de año","Costo"]
[null,"Máquina A","2014-01-01","2014-08-15",0,4500,null,{"$f":"+F4*G4","v":0}]
[null,"Máquina B","2014-01-01","2014-03-12",0,12000,null,{"$f":"+F5*G5","v":0}]
[null,"Máquina C","2014-01-01","2014-10-30",4,7000,null,{"$f":"+F6*G6","v":0}]
[null,"Máquina C","2014-01-01","2014-12-10",4,8000,null,{"$f":"+F7*G7","v":0}]