[John Dinkel]

I found this on the internet.

Here's an example:
Comp Cams XE294H
Adv Dur: int 294º, exh 306º
110 LSA, 106 ILC (4º advance)
Valve timing @ .006"
Int opens @ 41º BTDC
Int closes @ 73º ABDC
Exh opens @ 87º BBDC
Exh closes @ 39º ATDC

Adding the int open and exh close times (41+39) the overlap is 80º

Using the formula above:
294+306=600
600/4=150
150-110=40
40*2=80
The overlap is 80º