As a time view

=IF(A1B1,"-","")&TEXT(ABS(A1-B1),"hh:mm:ss")

percentage

=IF(A1B1,"-","")&TEXT(ABS(A1-B1)/A1,"0.0%")

--

HTH

RP
(remove nothere from the email address if mailing direct)


"kpmoore" wrote in message
...
I make two manual entries of average times to compare last year with this
year. I need to calculate the difference between the two times (it could
be
an increase or decrease), and show both the difference (+ or -) in hours
and
minutes, and the % of change (+ or -) from last year to this year.

Example: 2:03 average talk time last year, 3:50 average talk time this
year
= increase of 1:47 (1 min. 47 sec.). or 86.99 % increase in talk time.