To make it easy to calculate how much time you owe another boat under time-on-time handicapping, here's a table that does most of the math for you.
To use this Time-on-Time Allowance Table, find your boat's rating in the top row and your competitor's rating in the left column. At the intersection of these two ratings is the allowance in seconds per hour of your boat's sailing time. Once you have the allowance number, you only have to multiply it times the number of hours (or fraction of hours) that you've been sailing. This gives you the total allowance. If you've been sailing for 1/2 hour, divide the time allowance in half. After 2 hours, double the time allowance, etc. A negative number means the other boat owes you time. A positive number means that you owe the other boat time.
| 135 | 168 | 183 | 198 | 200 | 216 | 218 | 228 | 234 | 240 | 245 | 246 | 252 | 258 | 264 | 270 | 276 | 294 | 306 | |
| 135 | 0 | -120 | -172 | -221 | -228 | -279 | -285 | -316 | -334 | -352 | -366 | -369 | -387 | -404 | -421 | -437 | -454 | -502 | -533 |
| 168 | 120 | 0 | -52 | -101 | -108 | -159 | -165 | -195 | -214 | -231 | -246 | -249 | -266 | -284 | -300 | -317 | -334 | -382 | -413 |
| 183 | 172 | 52 | 0 | -50 | -56 | -107 | -113 | -144 | -162 | -180 | -195 | -198 | -215 | -232 | -249 | -266 | -282 | -330 | -361 |
| 198 | 221 | 101 | 50 | 0 | -6 | -57 | -64 | -94 | -112 | -130 | -145 | -148 | -165 | -182 | -199 | -216 | -232 | -281 | -312 |
| 200 | 228 | 108 | 56 | 6 | 0 | -51 | -57 | -88 | -106 | -124 | -138 | -141 | -159 | -176 | -193 | -209 | -226 | -274 | -305 |
| 216 | 279 | 159 | 107 | 57 | 51 | 0 | -6 | -37 | -55 | -73 | -88 | -90 | -108 | -125 | -142 | -159 | -175 | -223 | -254 |
| 218 | 285 | 165 | 113 | 64 | 57 | 6 | 0 | -31 | -49 | -67 | -81 | -84 | -102 | -119 | -136 | -152 | -169 | -217 | -248 |
| 228 | 316 | 195 | 144 | 94 | 88 | 37 | 31 | 0 | -18 | -36 | -51 | -54 | -71 | -88 | -105 | -122 | -138 | -186 | -217 |
| 234 | 334 | 214 | 162 | 112 | 106 | 55 | 49 | 18 | 0 | -18 | -33 | -35 | -53 | -70 | -87 | -104 | -120 | -168 | -199 |
| 240 | 352 | 231 | 180 | 130 | 124 | 73 | 67 | 36 | 18 | 0 | -15 | -18 | -35 | -52 | -69 | -86 | -102 | -150 | -182 |
| 245 | 366 | 246 | 195 | 145 | 138 | 88 | 81 | 51 | 33 | 15 | 0 | -3 | -20 | -37 | -54 | -71 | -88 | -136 | -167 |
| 246 | 369 | 249 | 198 | 148 | 141 | 90 | 84 | 54 | 35 | 18 | 3 | 0 | -17 | -35 | -51 | -68 | -85 | -133 | -164 |
| 252 | 387 | 266 | 215 | 165 | 159 | 108 | 102 | 71 | 53 | 35 | 20 | 17 | 0 | -17 | -34 | -51 | -67 | -115 | -147 |
| 258 | 404 | 284 | 232 | 182 | 176 | 125 | 119 | 88 | 70 | 52 | 37 | 35 | 17 | 0 | -17 | -34 | -50 | -98 | -129 |
| 264 | 421 | 300 | 249 | 199 | 193 | 142 | 136 | 105 | 87 | 69 | 54 | 51 | 34 | 17 | 0 | -17 | -33 | -81 | -112 |
| 270 | 437 | 317 | 266 | 216 | 209 | 159 | 152 | 122 | 104 | 86 | 71 | 68 | 51 | 34 | 17 | 0 | -16 | -65 | -96 |
| 276 | 454 | 334 | 282 | 232 | 226 | 175 | 169 | 138 | 120 | 102 | 88 | 85 | 67 | 50 | 33 | 16 | 0 | -48 | -79 |
| 294 | 502 | 382 | 330 | 281 | 274 | 223 | 217 | 186 | 168 | 150 | 136 | 133 | 115 | 98 | 81 | 65 | 48 | 0 | -31 |
| 306 | 533 | 413 | 361 | 312 | 305 | 254 | 248 | 217 | 199 | 182 | 167 | 164 | 147 | 129 | 112 | 96 | 79 | 31 | 0 |