If you have actual time values in the cells, you can subtract them as normal
numbers, since they are in fact actual numbers. In Excel, times are stored
as a fraction of a 24-hour day (6:00:00 = 0.25, 12:00:00 = 0.5, 18:00:00 =
0.75, etc).

To find the elapsed time between times, just use

=EndTime - StartTime

If it is possible that the interval crosses midnight (e.g,., start at 10PM,
end at 2AM the next day), use

=EndTime - StartTime + (EndTime<StartTime)

If EndTime is earlier than StartTime, the < comparison will return TRUE
(equal to 1) and will add 24 hours (1 day = 1.0) to the result. In general,
Excel cannot display negative times, but it will do proper arithmetic with
negative times.

Be sure to format the formulas above for time, either hh:mm or [hh]:mm.
Using the square brackets [ ] around the hh tells Excel not to "roll over"
at 24 hours. Thus, 30 hours is displayed as 30:00 rather than 6:00.

For rate calculations, you need to multiply the time value by 24 to convert
the serial time to a number of hours. For example,

=(EndTime - StartTime + (EndTime<StartTime)) * 24

This formula should be formatted for currency, number or general, not Time.

For a lot more information about working with dates and times in Excel, see
www.cpearson.com/Excel/DateTime.htm

--
Cordially,
Chip Pearson
Microsoft MVP - Excel, 10 Years
Pearson Software Consulting
www.cpearson.com
(email on the web site)

"Robert" wrote in message
...
Problem is when taking a time-start cell from a time-end and applying a
rate
to the hours I get a different value from doing a simple calculation.

ie
simple calculation is
1.17 hours @ £130/hour = £152.10

Using times as
Start Cell E2 = 13:00 & Cell D2 End 14:10

Calculating as:
((E2-INT(E2))*24)-((D2-INT(D2))*24)
results as £1.17

Difference is 0.43?

I have tried other calculations e.g. hour(d2) + minute(d2)/60) etc

I am quite baffled can anyone help!

If this 1.17 is used in the calculation the result is
151.67