The unit of time in Excel is the Day. By using the NOW Function to show both date and time, you can see the underlying serial number by changing the cell format to General.
This serial number is composed of two parts: the date part is the integer and the time part is the decimal.
The Date serial number is an integer value based upon a Date System, either Windows or Mac. The Time serial number is represented as a decimal fraction because time is considered a portion of a day.
The Date and Time Components
In the table below I entered a date in cell B2, a time in C2, and a formula in D2 that adds the two together. Excel automatically formatted this cell using a m/d/yyyy hh:mm format. I changed the row 3 cell formatting to General so you can see the serial number values.
You can clearly see that Date is a integer value, Time is a decimal fraction, and the Date/Time format has both together in one number.
Date and Time Calculations
In Excel, date serial number 1 is Jan 1, 1900 for the Windows Date System. The date serial number 40364 represents July 5, 2010 because it’s 40,363 days after Jan 1, 1900. These date serial numbers are used in calculations by Excel.
Time is a decimal value from zero (0) to 0.99999999, representing times from 0:00:00 (midnight) to 23:59:59 (11:59:59 pm).
Think about time values as the number of seconds past 12:00 AM divided by the number of seconds in a day, 86,400. Obviously this can be simplified if using only hours or minutes. For example, the time value for 6:00 AM is 0.25, which is 6hrs divided by 24hrs.
The time shown above (7:12:30 AM) has a decimal value of 0.300347222. The calculation is:
- 7 hours = 7 hrs x 60 min/hr x 60 sec/min = 25,200 seconds
- 12 minutes = 12 min x 60 sec/min = 720 seconds
- Total seconds = 25,200 + 720 + 30 = 25,950
- Decimal value = 25,950 / 86,400 = 0.300347222
Change the cell formatting to Time and you will see 7:12:30 AM (or your local Time setting format).
Tip: When subtracting two different times not in the same day, the integer portion of the serial number must be used or the calculation will be invalid.