1. Audit the exact second a vehicle service was logged
| Vehicle | Odometer | Service Date | Cost | Garage |
| Van A | 45000 | 2025-03-15 08:30:45 | 250 | Quick Fit |
| Bus B | 120000 | 2025-03-16 14:22:15 | 450 | Premier Auto |
| Truck C | 85000 | 2025-03-17 09:15:30 | 375 | Quick Fit |
| Van A | 46500 | 2025-03-20 16:45:00 | 200 | Premier Auto |
| Bus B | 121500 | 2025-03-21 10:05:22 | 520 | Quick Fit |
=SECOND(C2)Result: 45
Applied to C2 containing '2025-03-15 08:30:45', SECOND returns 45, isolating just the seconds portion. This precision is essential when auditing maintenance logs to verify the exact moment within a minute when each service was recorded. Van A's service was performed at 8:30 and 45 seconds.