It seems you want to use the TOD format, but to round the result to seconds the "common" way.
This, on the other hand, is not exactly simple. If you want to make sure the issue will not reoccur, you need to force the intended rounding by your formulas. Using TOD (Time Of Day) formats for durations you need to also consider that these formats are specified to round down (as opposed to "common rounding"). (In this case combined with a sexagesimal system). For every calculation an amortization table is generated and can handle extra periodic, annually recurring or one-off lums sum payments.
The floatingpoint processor charged with the subtraction uses IEEE 754 'Double' dyadic format which mostly cannot exactly represent fractional numbers seeming "precise" when represented in text form based on decimal notation. This Payoff Calculator template is suitable to be used as a Loan Payoff Calculator, Mortgage Payoff Calculator or Car Payoff Calculator. Experiences as mentioned are mostly effects caused by the well known "cancellation of leading digits" (German: "Numerische Auslöschung") and automatic rounding basically unavoidable in machine arithmetic.
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