The
serial number can be in the form of a string,
a decimal or the result of a formaula.
For
example: SECOND("6:35:42")
= 42 or when working with decimals SECOND(0.035)
= 24 .This because 0.035 is interpreted
as a "time value" representing
a time of 12:50:24 AM and extracted a value
of 24 seconds.
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