DECIMAL/HORAS
select 690/60,
trunc((690/60),0),
((690/60)-(trunc((690/60),0)))*60
from dual
SELECT HORA,
TO_NUMBER(SUBSTR(HORA,1,INSTR(HORA,':')-1)) HORA,
TO_NUMBER(SUBSTR(HORA,(INSTR(HORA,':')+1),2)) MINUTO,
(TO_NUMBER(SUBSTR(HORA,1,INSTR(HORA,':')-1)) +
TO_NUMBER(SUBSTR(HORA,(INSTR(HORA,':')+1),2))) AS VLRDECIMAL
FROM ZPFFINANC_IMP