Combined Date and Time Representation
Any date component can be added to any time component to produce a serial value for that date/time combination.
example:
For the 1904 date base system:DATE(1910,2,3)+TIME(10,5,54) results in the serial value 2225.4207639…DATE(1904,1,1)+TIME(12,0,0) results in the serial value 0.5000000…DATE(9999,12,31)+TIME(23,59,59) results in the serial value 2957003.9999884…]