You might also consider:
=B1+(INT(A2)-INT(A1)>0)
or:
=B1+(INT(A2-A1)>0)
in B2 and copy down. With the second forumla, a difference of 24hrs will count as a 'day' difference, whereas your's treats them as different if only a 1-second difference results in a date change. As you'll see, no IF test is required.
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Cheers,
Paul Edstein
[Fmr MS MVP - Word]
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