Excel will calculate negative times, it just won't display them. So convert
your answer to decimal hours by multiplying by 24, then display as a number.

Regards,
Fred.

"JT" wrote in message
...
I import data from QuickBooks on how much time it takes to do an activity.
The data comes into Excel fine. I know want to compare that data to
budgeted
time. For example I budgeted 84 hours to get something done and it
actually
took 96 hours (that's the number from Quickbooks). How can I get Excel to
show a negative 12 hours?