Time calculation

theamericanpilot

New Member
Joined
May 3, 2010
Messages
13
Hello,<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:eek:ffice:eek:ffice" /><o:p></o:p>
<o:p></o:p>
I need an excel formula in F13:F27 that would take the value in F9 (which is the result from another worksheet) and, when the "Lesson" in C13:C27 starts with the letter "S", accumulate. I would like the cell to return zero value when the "S" criterion is not met. <o:p></o:p>
<o:p></o:p>
For example, if the "S" criterion is met in C13, F13 should add F9 to the difference between E13 and D13. If the "S" criterion is not met in C13, F13 should return a zero value.<o:p></o:p>
<o:p></o:p>
Then, in F14, if the "S" criterion is met in C14 look above in the range starting in F13 for the last non-zero value and add the difference between E14 and D14 to that above value. And so on until the last cell in the column F27. <o:p></o:p>
<o:p></o:p>
I have a formula to verify the "S" criteria and return a zero value and subtract two cells:<o:p></o:p>
<o:p></o:p>
=IF(LEFT($D13,1)<>"s",0,$F13-$E13)<o:p></o:p>
<o:p></o:p>
Thanks<o:p></o:p>

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A
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B
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C
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D
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E
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F
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7
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Cumulative + or – brought forward
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+ or –
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8
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Cum S
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9
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</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 86pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl34 width=114 x:num="3.125E-2">
+0:45
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10
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</TD><TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0">
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11
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Date
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Lesson #
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Syllabus Block
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Actual Block
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+ or –
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12
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 86pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 0.5pt solid" class=xl27 width=114>
Cum S
</TD></TR><TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 29pt; HEIGHT: 26.1pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl31 height=34 width=38 x:num>
13
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1
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04 FEB 10
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C1_48
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="9.0277777777777776E-2">
2:10
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="7.2916666666666671E-2">
1:45
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 86pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl34 width=114 x:num="0" x:fmla='=IF(LEFT($D8,1)<>"s",0,$F8-$E8+$G$4)'>
</TD></TR><TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 29pt; HEIGHT: 26.1pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl31 height=34 width=38 x:num>
14
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2
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08 FEB 10
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S1_23
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="6.9444444444444434E-2">
1:40
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="5.9722222222222225E-2">
1:26
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need a formula
</TD></TR><TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 29pt; HEIGHT: 26.1pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl31 height=34 width=38 x:num>
15
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3
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09 FEB 10
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D1_4
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="5.5555555555555552E-2">
1:20
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="8.3333333333333329E-2">
2:00
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 86pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl34 width=114 x:num="0" x:fmla='=IF(LEFT($D10,1)<>"s",0,IF(SUM($G$8:$G9)=0,SUM(G$8:$G9)+$F10-$E10+$G$4,SUM(G$8:G9)+$F10-$E10))'>
</TD></TR><TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 29pt; HEIGHT: 26.1pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl31 height=34 width=38 x:num>
16
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4
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05 FEB 10
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid; mso-ignore: style" class=xl32 width=64>
S1_43
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="6.9444444444444434E-2">
1:40
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="6.5972222222222224E-2">
1:35
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 86pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl34 width=114 x:num="2.777777777777779E-2" x:fmla='=IF(LEFT($D11,1)<>"s",0,IF(SUM($G$8:$G10)=0,SUM(G$8:$G10)+$F11-$E11+$G$4,SUM(G$8:G10)+$F11-$E11))'>
+0:40
</TD></TR><TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 29pt; HEIGHT: 26.1pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl31 height=34 width=38 x:num>
17
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5
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</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid; mso-ignore: style" class=xl32 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="0">
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 86pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl34 width=114 x:num="0" x:fmla='=IF(LEFT($D12,1)<>"s",0,SUM(G$8:G11)+$F12-$E12)'>
</TD></TR><TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 29pt; HEIGHT: 26.1pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl31 height=34 width=38 x:num>
18
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6
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</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid; mso-ignore: style" class=xl32 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="0">
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 86pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl34 width=114 x:num="0" x:fmla="=IF(G8:G12<>0,SUM(G8:G12),0)" x:arrayrange="G13">
</TD></TR><TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 29pt; HEIGHT: 26.1pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl31 height=34 width=38 x:num>
19
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7
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</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="0">
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 86pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl34 width=114>
</TD></TR><TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 29pt; HEIGHT: 26.1pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl31 height=34 width=38 x:num>
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8
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 47pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl36 width=62>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid; mso-ignore: style" class=xl32 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="0">
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 86pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl34 width=114 x:num="0" x:fmla='=IF(LEFT($D15,1)<>"s",0,SUM(G$8:G14)+$F15-$E15)'>
</TD></TR><TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 29pt; HEIGHT: 26.1pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl31 height=34 width=38 x:num>
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</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid; mso-ignore: style" class=xl32 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="0">
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 86pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl34 width=114 x:num="0" x:fmla='=IF(LEFT($D16,1)<>"s",0,SUM(G$8:G15)+$F16-$E16)'>
</TD></TR><TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 29pt; HEIGHT: 26.1pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl31 height=34 width=38 x:num>
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</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 47pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl36 width=62>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid; mso-ignore: style" class=xl32 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="0">
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 86pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl34 width=114 x:num="0" x:fmla='=IF(LEFT($D17,1)<>"s",0,SUM(G$8:G16)+$F17-$E17)'>
</TD></TR><TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 29pt; HEIGHT: 26.1pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl31 height=34 width=38 x:num>
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</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 23pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl25 width=31>
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</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 47pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl36 width=62>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid; mso-ignore: style" class=xl32 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="0">
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 86pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl34 width=114 x:num="0" x:fmla='=IF(LEFT($D18,1)<>"s",0,SUM(G$8:G17)+$F18-$E18)'>
</TD></TR><TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 29pt; HEIGHT: 26.1pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl31 height=34 width=38 x:num>
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</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 47pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl36 width=62>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid; mso-ignore: style" class=xl32 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="0">
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 86pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl34 width=114 x:num="0" x:fmla='=IF(LEFT($D19,1)<>"s",0,SUM(G$8:G18)+$F19-$E19)'>
</TD></TR><TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 29pt; HEIGHT: 26.1pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl31 height=34 width=38 x:num>
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</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 47pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl36 width=62>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid; mso-ignore: style" class=xl32 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="0">
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 86pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl34 width=114 x:num="0" x:fmla='=IF(LEFT($D20,1)<>"s",0,SUM(G$8:G19)+$F20-$E20)'>
</TD></TR><TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 29pt; HEIGHT: 26.1pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl31 height=34 width=38 x:num>
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</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid; mso-ignore: style" class=xl32 width=64>
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</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 86pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl34 width=114 x:num="0" x:fmla='=IF(LEFT($D21,1)<>"s",0,SUM(G$8:G20)+$F21-$E21)'>
</TD></TR><TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 29pt; HEIGHT: 26.1pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl31 height=34 width=38 x:num>
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</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid; mso-ignore: style" class=xl32 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64 x:num="0">
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl33 width=64>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 86pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl34 width=114 x:num="0">
</TD></TR></TBODY></TABLE>
 

Excel Facts

Test for Multiple Conditions in IF?
Use AND(test, test, test, test) or OR(test, test, test, ...) as the logical_test argument of IF.
I'm not sure I really follow the logic, however, if you're saying that Col F is to reflect the cumulative time spent of "S" courses then:

F13: =SUM(MAX($F$12:$F12),$E13,$F$9)*(LEFT($C13)="S")
copied down

If you want to hide the zeroes apply a Custom Format to F13 onwards of: [hh]:mm;;;

(note you mention possibility of negative adjustment (ie F9 < 0) - you can't display negative Time value in Time Format if using 1900 date system - [and altering the date system is not advised for sake of aesthetics])
 
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