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Excel thinks of time as a fraction of a day, so every hour, minute, and second has a decimal representation. For example, 12:00:00 PM is represented as exactly .5 of a day. Using the decimal portion of a number allows Excel to combine date and time into a single number—for example 1/1/1900 at 12 PM is the number 1.5 to Excel. Commonly used ... ................
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