Do you know INT function ? It returns the integer or whole number.

This is not so complex.
In a park place, parking is free for the first two hours, after that parking costs two euros per beginning hour. Two hours and one minute parking costs two euros, two hours and 59 minutes costs two euros.
How to count this in Excel ?

The sentence is: =IF(B2<2;0;IF(B2-2>INT(B2-2);INT(B2-2)*2+2;(B2-2)*2))
If parking takes less than two hours, the fee is zero.
If the value minus two is higher than integer, meaning that there are decimals, then IF takes the integer value minus two and multiplies by two and adds two. If the value is not higher than integer, then value minus two is multiplied by two.
If we have value 4,1 – 2, that is higher than INT(4,1-2) which is two. Then we take integer (4-2) that is two multiplied by two and finally add two. That is six. If the value is sharp four, then just multiply four minus two by two, that is four.


If someone enters a negative value, the sentence returns zero. The input value is less than 2. Parking time cannot be negative but sentence was tested this way.
In case you prefer own functions, the respective code is here:
Function z_park2(hrs)
If hrs < 2 Then
z_park2 = 0
ElseIf (hrs – 2) > Int(hrs – 2) Then
z_park2 = Int(hrs – 2) * 2 + 2
Else
z_park2 = (hrs – 2) * 2
End If
End Function
The function returns the z_park2 value, which counted with input value hrs. If hrs is less than two, then z_part value is zero. If input value minus two is higher than integer for hrs minus two, then integer for input value minus two is multiplied by two and add two. If input value minus two is same as integer value minus two , meaning there is no decimals, then input value minus two is multiplied by two.
INT function in Visual Basic is similar than in Excel.

The input value needs to be in decimal format. Unfortunately, hh:mm format does not yet work.
As I started with, INT is not so complex function. Still, it nice to find how to use even simple functions. On the other hand, it is nice to make Excel count something which you could count mentally.