TCB(44) Always a Positive Number?

[steezware]

Here in Utah the value of TCB(44) is 21600, or 6 hours. Applying TCB(45) for DST I get 7 hours, but this number is positive and my GMT is actually -7. Since I am not in a GMT-0 thru GMT+12 zone and cannot test this, does TCB(44) return negative for those time zones between Greenwich and the International Date Line?

[Mike Hatfield]

Our office is in Brisbane Australia - currently UTC+10
It's 13:52 here
TCB(44) is -36000