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    <body><span class="vcard"><a class="email" href="mailto:mikekaganski@hotmail.com" title="Mike Kaganski <mikekaganski@hotmail.com>"> <span class="fn">Mike Kaganski</span></a>
</span> changed
          <a class="bz_bug_link 
          bz_status_UNCONFIRMED "
   title="UNCONFIRMED - count functions count also empty fields"
   href="https://bugs.documentfoundation.org/show_bug.cgi?id=123785">bug 123785</a>
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            <th>What</th>
            <th>Removed</th>
            <th>Added</th>
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           <td style="text-align:right;">CC</td>
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           <td>erack@redhat.com
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            <b><a class="bz_bug_link 
          bz_status_UNCONFIRMED "
   title="UNCONFIRMED - count functions count also empty fields"
   href="https://bugs.documentfoundation.org/show_bug.cgi?id=123785#c1">Comment # 1</a>
              on <a class="bz_bug_link 
          bz_status_UNCONFIRMED "
   title="UNCONFIRMED - count functions count also empty fields"
   href="https://bugs.documentfoundation.org/show_bug.cgi?id=123785">bug 123785</a>
              from <span class="vcard"><a class="email" href="mailto:mikekaganski@hotmail.com" title="Mike Kaganski <mikekaganski@hotmail.com>"> <span class="fn">Mike Kaganski</span></a>
</span></b>
        <pre>I'm not quite sure it's a bug.

OpenDocument v.1.2 documentation on COUNTIF (part 2, 6.13.9) [1] refers to
4.11.8 Criterion; and that section tells this:

<span class="quote">> Note: "=0" does not match empty cells.</span >

... which might imply that "<>0" does match empty cells as negation of "=0"...
Maybe Eike has a better explanation.

[1]
<a href="http://docs.oasis-open.org/office/v1.2/os/OpenDocument-v1.2-os-part2.html#__RefHeading__1018360_715980110">http://docs.oasis-open.org/office/v1.2/os/OpenDocument-v1.2-os-part2.html#__RefHeading__1018360_715980110</a></pre>
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