Try this:
Line 1 is labels, Columns A through F are labeled:
DATE / OUT / OFF / ON / IN / TOTAL
(I used those labels because 2 "OFF" times is confusing)
Line 2 begins your entry of dates and times.
Columns B through E (the times) are formatted as CUSTOM, 0000 You enter 3 or 4 digits, it's displayed as 4 digits (123 displayed as 0123, 2230 displayed as 2230).
Column F is formatted as Number, 1 Decimal Place.
Again, Column B is the OUT time (or START to you), and Column E is the IN time (or the 2nd OFF to you).
Here's the formula for 2F -- the "Total time" displayed in tenths:
=((TIME(TRUNC(E2/100),MOD(E2,100),0))-(TIME(TRUNC(B2/100),MOD(B2,100),0))+((TIME(TRUNC(E2/100),MOD(E2,100),0))<(TIME(TRUNC(B2/100),MOD(B2,100),0))))*24
(Drag the formula down to fill the rest of the column.)
The formula converts the numbers you've entered to times, then calculates the difference between the times. The first part will handle times that occur on the same day. The second "half" handles times that begin on one day and continue on the next.
Now, I don't know if the minutes will convert to the tenths that you desire. I recall using a table of some sort to convert minutes to tenths. Here is how this formula will break it down:
MINUTES TENTHS
0-2 = .0
3-8 = .1
9-14 = .2
15-20 = .3
21-26 = .4
27-32 = .5
33-38 = .6
39-44 = .7
45-50 = .8
51-56 = .9
57-60 = 1.0
If that breakdown does not correspond to the conversion scheme you desire, we'll have to delve into some IF/THENs.
Hope that helps.
.