I am not sure where your expected result of 0.39729 comes from. 1.7% of of
23 minutes and 37 seconds is about 24.09 seconds, or about 0.4015 minutes.

Roger's suggestion that 23 minutes and 37 seconds is 0.393611 of an hour is
close, but still not equal to your expected result.

Jerry

"michael" wrote:

Mladen_Dj wrote:
What is result in M1 cell?

I hope I am answering your question properly.

the result found in the m1 cell is based on the equation =(b1-a1). the
a1, b1 and m1 cells are time formatted ( hh:mm:ss ).

if a1 = 08:00:00 and b1 = 08:23:37, the displayed value in m1 would be
00:23:37. my end goal is to covert this value to a decimal in the n1
cell ( =(m1*.017) which would provide 0.39729 or .40, as the cell is
formatted to two decimal places ).