This is done to calculate both work time and break time.
Next, break time is subtracted from work time to get “net” work hours.
This formula uses the MOD function to handle times that cross a day boundary (midnight).
The square bracket syntax [h] tells Excel to display hour durations greater than 24 hours.
Alternative timesheet layout
The screenshot below shows an alternative format to capture time worked.
For example, MOD(10,3) = 1.
The result of MOD carries the same sign as the divisor.
