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Is there a formula to som times with codes?

EG: ZHA 8.00 -/- ZHA 17.00 = ZHA 9.00

I would like to create a timeschedule. I need to calculated with
multiple lettercodes. These codes are needed to create a overview on an
other worksheet. Each code a worksheet. Probably with an IF formula.

Does anybody know the formula to count with time and codes?--
elrosso
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