Excel’s TIME function

Does anybody know how to get excel to subtract time across midnight? I have a series of times in EDT that I’m trying to convert to UTC and PDT. The conversion to UTC isn’t a problem, because excel understands that when you add 4 hours to 2200, you get 0200. Unfortunately, Excel doesn’t understand that when you subtract 3 hours from 0200 that you get 2300. It sees it as -0100 and doesn’t know how to handle that.

I’m using the TIME function, so the formula A1-TIME(3,0,0). Does anyone know a good way of getting excel to make this function work? How about converting from one timezone to another?

Thanks!

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