don't speak that language.
what are columns C and D? in and out?
This is the jist of whats going on:
'$A$2 = 0.01 'THE 15 MINUTE BREAK
'$K$6 = 8 'THE NUMBER OF HOURS IN THE WORKING DAY????
'COLUMN E FORMULA
=IF(OR(C12="",C12="off",C12="N",D12=""),0,
IF(OR(C12="W",C12="C",C12="U",C12="M",C12="D"),
$K$6/24,
MOD(D12-C12,1)-$A$2*(MOD(D12-C12,1)>6/24
)))*24
'COLUMN F FORMULA
=IF(OR(C12="",D12="",C12="off",C12="N"),0,
IF(OR(C12="W",C12="C",C12="U",C12="M",C12="D"),
$K$6/24,
IF(AND(C12<=TIME(23,0,0), D12>=TIME(7,0,0),D12<C12),
TIME(23,0,0)-C12+D12-$A$2-TIME(7,0,0),
IF(AND(C12<=TIME(7,0,0),D12<=TIME(23,0,0)),
D12-$A$2-TIME(7,0,0),
IF(AND(C12>=TIME(7,0,0),D12<=TIME(23,0,0),D12>C12),
D12-C12-$A$2,
IF(AND(C12>=TIME(7,0,0),OR(D12>=TIME(23,0,0),D12<=TIME(7,0,0))),
TIME(23,0,0)-C12,
0
))))))*24