Excel sees a day as being =1. An hour is thus =1/24, a minute to 1/1440, etc...


So if the data is expressed as real time ( 00:10:00, say) you can replace 60 ( decimal value) by 1/24 ( time value)

Be aware that in some cases you can have a text string looking like time (underlying value is text) instead of being real time (underlying value is a number as described before)

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