Either
=B2-A2+(B2<A2)
or
=MOD(B2-A1,1)
--
David Biddulph

"RKS" wrote in message
...
Sir,

Pl help me calculate the hours. I have two col A & B
A B C
Time In Time Out Working Days

17:00 ( 5pm) 02:00 a.m. (Next Days) = 9 hours
17:00 15:00 p.m. (next days) = 22 hpurs

how i can apply formula.

RKS