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Maybe something like SUM(IF [Time] > [Limit] THEN 1 ELSE 0 END) will work for you. If you put this calculation over SUM([Number of Records] you should have your rate of IDs over the limit. Let me know if you have any questions.
Thanks Ivan - that is really helpful. I had not realised that you could nest IF/THEN within a calculation.
Glad to help Sam. Nesting conditional logic in aggregates can be very useful and should make your reporting more effective.