Why adding time is different from adding numbers
Clock arithmetic runs on base 60: 70 minutes is not "70" but 1 hour 10 minutes, and a column of minutes that reaches 60 must carry into the hours column. Doing this by hand invites slips — 45 + 20 minutes becomes "65 minutes" on paper far more often than people admit. The calculator converts every input to seconds, adds or subtracts exactly, and only then reassembles the result into hours, minutes and seconds, so no carrying mistake is possible.
The same precision applies to subtraction. When the second time is larger, the result is returned as a negative duration (for example -01:05:30) rather than an error, which is exactly what reconciliation work needs: shortfalls and budget gaps show up as negative numbers you can scan at a glance.