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I'm calculating some sums of gain over time - therefore I want to divide X by time required to generate X.

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The problem here is, that the SECOND function in the =(SUM(B4:B18)/SECOND(SUM(A4:A18)))*60 formula returns second portion (mod 60), not second sum (with hours*3600 and minutes*60).

So how can I convert duration field into integer representing number of seconds for that duration?

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If your 0:01:00 is a date/time index (numeric rather than a string) the underlying number is an integer for days and a decimal for time. as there are 24*60*60 seconds in a day the number of seconds represented by 0:01:00 is effectively the number of seconds between midnight and one minute past midnight, which for A1 can be calculated as:

=86400*A1

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