Imperative time allows you to enter time value as per your consideration. For example you can enter 1 for 1 hour, 0.5 for 30 minutes, 0.25 for 15 minutes. :) Without imperative time it will restrict you to enter .59 at max i.e 59 minutes.
Perhaps, it could be expressed with a sheet-level Units field, defaulting to Hour, and allowing decimal entry.