I am working on a time sheet.

Suppose in cell A1 I have a start time and in cell B1 a finish time in a
24hr format (say for example 23:00 or just 2300) and suppose that the
time between them spans midnight. So the two values might be

A1 21:30
B1 3:45

What is the neatest formula to calculate the number of hours between
them?

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Stephen White )