Numbers cannot calculate time arithmetic, but Excel can do it.
Column A is a date-time format. Column B is a time format (hh:mm) with No Date. Column C is a date-time format like column A.
The worksheet is used to calculate elapsed time on time-slips, like employee hours. Column A is the starting time. Column C is the ending time. Column B is used to insert a "pause" interval, like for example going to lunch.
In Column D, the math is simple: C minus A minus B. I can then also have a column E than converts the hours to decimals, e.g. 4:30 as a time-displayed result translates to 4.5 hours, which can be used to multiply by an hourly rate to arrive at a dollar total. Right?
In the rows that have no pause time in column B, the calculation works perfectly. But in the rows that have a pause time, the warning says that Numbers cannot subtract a time from a number, or something like that. It's a bogus warning message because I'm not subtracting a time from a number. I'm subtracting hours (time) from a a calculated result that is formatted as hours (time).
Bottom line: it works in Excel. It should work in Numbers, too.
MacBook Pro, Mac OS X (10.6.4)