=-time(8,30,0)

is one way.

BryHam wrote:

I am trying to set up a time-sheet which records flexi-time. Obviously
when someone accrues flexi the hours and minutes add to each other.
However when someone takes flexi this is a negative number.

Even with the 1904 date system on you can't type a negative number in a
time formatted cell.

Does anyone know of another way to do this?

Thanks

Bryan

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Dave Peterson