This function returns the seconds (0 to 59) value for a specified time.
SECOND(time)
Specify the time argument as a number (as in 37806.5) a string (as in "7/4/2003 12:00"), a DateTime object, as in DATE(2003,7,4), or a TimeSpan object, as in TIME(12,0,0). For more details on the date and time inputs, refer to Date and Time Functions.
Dates as numeric values are in the form x.y, where x is the "number of days since December 30, 1899" and y is the fraction of day. Numbers to the left represent the date. Times as numeric values are decimal fractions ranging from 0 to 0.99999999, representing the times from 0:00:00 (12:00:00 A.M.) to 23:59:59 (11:59:59 P.M.).
The second is returned as an integer, ranging from 0 to 59
Accepts numeric, string, DateTime object, or TimeSpan object data. Returns numeric data.
SECOND(A2)
SECOND(R2C1)
SECOND(0.01) gives the result 24
SECOND(TIME(12,0,0))