Wayne Paul wrote:
Using the format Category of "Time" and the Type "37:20:55" I entered 12:22,
14:38, 72:14 and the above mentioned 45:36. Summing this column gave an
accurate total of 144:50:00.

What version of Excel are you using?

I tried this in Excel 97 (I'm too cheap to upgrade). The key seems to
be using the "37:30:55" time format in the Format Cells dialog. If any
other time format is used, the values are interpreted as time of day,
and wrap around at 24 hours.

Marc