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With CSV format you will be able to export your issues and import them into another Jira instance. You can choose the delimiter, select between Comma, Semicolon, Vertical bar or Caret.
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Format: the one the Jira instance has set on Time tracking Time display format
They are calculated in real hours, not working hours. For example:
3 days = 72 real hours, even if there are only 24 working hours.
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