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You can use TIMEVALUE to convert to excel decimal values, and then substract those. And you can use TEXT to convert back to a hh:mm format. =TEXT(TIMEVALUE(A2) - TIMEVALUE(B2), ”hh:mm”)
Try converting the time stamps into Unix so then you don’t have to worry about the bleeding between two days. If you google, “convert time stamps into Unix” you will see functions you can easily copy & paste