diff --git a/modules/reporting/app/helpers/reporting_helper.rb b/modules/reporting/app/helpers/reporting_helper.rb
index 35f5ffe14e62..822fe88b68da 100644
--- a/modules/reporting/app/helpers/reporting_helper.rb
+++ b/modules/reporting/app/helpers/reporting_helper.rb
@@ -141,6 +141,28 @@ def field_representation_map(key, value)
   end
   # rubocop:enable Metrics/AbcSize
 
+  def spent_on_time_representation(start_timestamp, hours)
+    return "" if start_timestamp.nil?
+
+    result = format_time(start_timestamp, include_date: false)
+    return result if hours.nil? || hours.zero?
+
+    end_timestamp = start_timestamp + hours.hours
+    days_between_suffix = days_between_representation(start_timestamp, end_timestamp)
+    "#{result} - #{format_time(end_timestamp, include_date: false)}#{days_between_suffix}"
+  end
+
+  def days_between_representation(start_timestamp, end_timestamp)
+    return "" if start_timestamp.nil? || end_timestamp.nil?
+
+    days_between = (end_timestamp.to_date - start_timestamp.to_date).to_i
+    if days_between.positive?
+      " (+#{WorkPackage::Exports::Formatters::Days.new(nil)
+                                                  .format_value(days_between, nil)
+                                                  .delete(' ')})"
+    end
+  end
+
   def custom_value(cf_identifier, value)
     cf_id = cf_identifier.gsub("custom_field", "").to_i
 
diff --git a/modules/reporting/app/models/cost_query/result.rb b/modules/reporting/app/models/cost_query/result.rb
index 32b5d4bb38e5..a04cfa067cf7 100644
--- a/modules/reporting/app/models/cost_query/result.rb
+++ b/modules/reporting/app/models/cost_query/result.rb
@@ -44,6 +44,7 @@ class Base < Report::Result::Base
 
   class DirectResult < Report::Result::DirectResult
     include BaseAdditions
+
     def display_costs
       self["display_costs"].to_i
     end
@@ -51,10 +52,32 @@ def display_costs
     def real_costs
       (self["real_costs"] || 0).to_d if display_costs? # FIXME: default value here?
     end
+
+    def start_timestamp
+      return nil if self["start_time"].blank? || self["time_zone"].blank? || self["spent_on"].blank?
+
+      timestamp(Date.parse(self["spent_on"]), self["start_time"], self["time_zone"])
+    end
+
+    def end_timestamp
+      return nil if self["units"].blank?
+
+      start = start_timestamp
+      return nil if start.nil?
+
+      start + self["units"].to_i.hours
+    end
+
+    private
+
+    def timestamp(date, time, time_zone)
+      ActiveSupport::TimeZone[time_zone].local(date.year, date.month, date.day, time / 60, time % 60)
+    end
   end
 
   class WrappedResult < Report::Result::WrappedResult
     include BaseAdditions
+
     def display_costs
       (sum_for :display_costs) >= 1 ? 1 : 0
     end
diff --git a/modules/reporting/app/models/cost_query/sql_statement.rb b/modules/reporting/app/models/cost_query/sql_statement.rb
index 973eaf8d14c7..d43b2dc2920c 100644
--- a/modules/reporting/app/models/cost_query/sql_statement.rb
+++ b/modules/reporting/app/models/cost_query/sql_statement.rb
@@ -74,6 +74,8 @@ def to_s
   #   cost_type_id              | -1                       | cost_type_id
   #   type                      | "TimeEntry"              | "CostEntry"
   #   count                     | 1                        | 1
+  #   start_time                | start_time               | nil
+  #   time_zone                 | time_zone                | nil
   #
   # Also: This _should_ handle joining activities and cost_types, as the logic differs for time_entries
   # and cost_entries.
@@ -102,7 +104,7 @@ def self.unified_entry(model)
   #
   # @param [CostQuery::SqlStatement] query The statement to adjust
   def self.unify_time_entries(query)
-    query.select :activity_id, :logged_by_id, units: :hours, cost_type_id: -1
+    query.select :activity_id, :logged_by_id, :start_time, :time_zone, units: :hours, cost_type_id: -1
     query.select cost_type: quoted_label(:caption_labor)
   end
 
@@ -111,7 +113,7 @@ def self.unify_time_entries(query)
   #
   # @param [CostQuery::SqlStatement] query The statement to adjust
   def self.unify_cost_entries(query)
-    query.select :units, :cost_type_id, :logged_by_id, activity_id: -1
+    query.select :units, :cost_type_id, :logged_by_id, activity_id: -1, start_time: nil, time_zone: nil
     query.select cost_type: "cost_types.name"
     query.join CostType
   end
diff --git a/modules/reporting/app/workers/cost_query/pdf/timesheet_generator.rb b/modules/reporting/app/workers/cost_query/pdf/timesheet_generator.rb
index a383441f723c..9c28f498f4d7 100644
--- a/modules/reporting/app/workers/cost_query/pdf/timesheet_generator.rb
+++ b/modules/reporting/app/workers/cost_query/pdf/timesheet_generator.rb
@@ -4,6 +4,7 @@ class CostQuery::PDF::TimesheetGenerator
   include WorkPackage::PDFExport::Common::Logo
   include WorkPackage::PDFExport::Export::Page
   include WorkPackage::PDFExport::Export::Style
+  include ReportingHelper
 
   H1_FONT_SIZE = 26
   H1_MARGIN_BOTTOM = 2
@@ -347,26 +348,7 @@ def format_hours(hours)
   end
 
   def format_spent_on_time(entry)
-    start_timestamp = entry.start_timestamp
-    return "" if start_timestamp.nil?
-
-    result = format_time(start_timestamp, include_date: false)
-    end_timestamp = entry.end_timestamp
-    return result if end_timestamp.nil?
-
-    days_between_suffix = format_days_between(start_timestamp, end_timestamp)
-    "#{result} - #{format_time(end_timestamp, include_date: false)}#{days_between_suffix}"
-  end
-
-  def format_days_between(start_timestamp, end_timestamp)
-    days_between = (end_timestamp.to_date - start_timestamp.to_date).to_i
-    if days_between.positive?
-      " (+#{days_formatter.format_value(days_between, nil).delete(' ')})"
-    end
-  end
-
-  def days_formatter
-    @days_formatter ||= WorkPackage::Exports::Formatters::Days.new(nil)
+    spent_on_time_representation(entry.start_timestamp, entry.hours)
   end
 
   def with_times_column?
diff --git a/modules/reporting/config/locales/en.yml b/modules/reporting/config/locales/en.yml
index 1b56799a2c02..6141e7c3f89f 100644
--- a/modules/reporting/config/locales/en.yml
+++ b/modules/reporting/config/locales/en.yml
@@ -112,6 +112,8 @@ en:
       time: "Time"
     cost_reports:
       title: "Your Cost Reports XLS export"
+      start_time: "Start time"
+      end_time: "End time"
 
   reporting:
     group_by:
diff --git a/modules/reporting/lib/open_project/reporting/cost_entry_xls_table.rb b/modules/reporting/lib/open_project/reporting/cost_entry_xls_table.rb
index 6cdd22eedb73..5f8217613936 100644
--- a/modules/reporting/lib/open_project/reporting/cost_entry_xls_table.rb
+++ b/modules/reporting/lib/open_project/reporting/cost_entry_xls_table.rb
@@ -52,22 +52,48 @@ def format_columns
                                             number_format: currency_format)
   end
 
+  def cost_fields_columns(result)
+    cost_entry_attributes
+      .map { |field| show_field field, result.fields[field.to_s] }
+  end
+
+  def cost_main_times_columns(result)
+    [
+      format_time(result.start_timestamp, include_date: false),
+      cost_main_end_time_column(result.start_timestamp, result.end_timestamp)
+    ]
+  end
+
+  def cost_main_end_time_column(start_timestamp, end_timestamp)
+    return "" if start_timestamp.nil? || end_timestamp.nil?
+
+    days_between = (end_timestamp.to_date - start_timestamp.to_date).to_i
+    day_prefix = days_between > 1 ? "#{end_timestamp.to_date.iso8601} " : ""
+    "#{day_prefix}#{format_time(end_timestamp, include_date: false)}"
+  end
+
+  def cost_main_columns(result)
+    main_cols = [show_field(:spent_on, result.fields[:spent_on.to_s])]
+    main_cols.concat cost_main_times_columns(result) if with_times_column?
+    main_cols
+  end
+
   def cost_row(result)
     current_cost_type_id = result.fields["cost_type_id"].to_i
 
-    cost_entry_attributes
-      .map { |field| show_field field, result.fields[field.to_s] }
-      .concat(
-        [
-          show_result(result, current_cost_type_id), # units
-          cost_type_label(current_cost_type_id, @cost_type), # cost type
-          show_result(result, 0) # costs/currency
-        ]
+    cost_main_columns(result)
+      .concat(cost_fields_columns(result))
+      .push(
+
+        show_result(result, current_cost_type_id), # units
+        cost_type_label(current_cost_type_id, @cost_type), # cost type
+        show_result(result, 0) # costs/currency
+
       )
   end
 
   def build_footer
-    footer = [""] * cost_entry_attributes.size
+    footer = [""] * (cost_entry_attributes.size + main_headers.size)
     footer += if show_result(query, 0) == show_result(query)
                 multiple_unit_types_footer
               else
@@ -84,14 +110,22 @@ def multiple_unit_types_footer
     ["", "", show_result(query)]
   end
 
+  def main_headers
+    main = [label_for(:spent_on)]
+    if with_times_column?
+      main.push I18n.t(:"export.cost_reports.start_time"), I18n.t(:"export.cost_reports.end_time")
+    end
+    main
+  end
+
   def headers
-    cost_entry_attributes
-      .map { |field| label_for(field) }
-      .concat([CostEntry.human_attribute_name(:units), CostType.model_name.human, CostEntry.human_attribute_name(:costs)])
+    main_headers
+      .concat(cost_entry_attributes.map { |field| label_for(field) })
+      .push(CostEntry.human_attribute_name(:units), CostType.model_name.human, CostEntry.human_attribute_name(:costs))
   end
 
   def cost_entry_attributes
-    %i[spent_on user_id activity_id work_package_id comments project_id]
+    %i[user_id activity_id work_package_id comments project_id]
   end
 
   # Returns the results of the query sorted by date the time was spent on and by id
@@ -103,4 +137,12 @@ def sorted_results
       .sort
       .flat_map { |_, date_results| date_results.sort_by { |r| r.fields["id"] } }
   end
+
+  def labour_query?
+    @unit_id == -1
+  end
+
+  def with_times_column?
+    Setting.allow_tracking_start_and_end_times && labour_query?
+  end
 end
diff --git a/modules/reporting/lib/widget/table/entry_table.rb b/modules/reporting/lib/widget/table/entry_table.rb
index 6cab895d47e6..cf5aeaa84702 100644
--- a/modules/reporting/lib/widget/table/entry_table.rb
+++ b/modules/reporting/lib/widget/table/entry_table.rb
@@ -27,7 +27,9 @@
 #++
 
 class Widget::Table::EntryTable < Widget::Table
-  FIELDS = %i[spent_on user_id activity_id work_package_id comments logged_by_id project_id].freeze
+  include ReportingHelper
+
+  FIELDS = %i[user_id activity_id work_package_id comments logged_by_id project_id].freeze
 
   def render
     content = content_tag :div, class: "generic-table--container -with-footer" do
@@ -47,6 +49,7 @@ def render
 
   def colgroup
     content_tag :colgroup do
+      concat content_tag(:col, "")
       FIELDS.each do
         concat content_tag(:col, "")
       end
@@ -56,33 +59,31 @@ def colgroup
     end
   end
 
+  def head_column_field(field)
+    head_column(label_for(field))
+  end
+
+  def head_column(label)
+    content_tag(:th) do
+      content_tag(:div, class: "generic-table--sort-header-outer") do
+        content_tag(:div, class: "generic-table--sort-header") do
+          content_tag(:span, label)
+        end
+      end
+    end
+  end
+
   # rubocop:disable Metrics/AbcSize
   def head
     content_tag :thead do
       content_tag :tr do
+        concat head_column_field(:spent_on)
+        concat head_column(I18n.t("label_time")) if with_times_column?
         FIELDS.map do |field|
-          concat content_tag(:th) {
-            content_tag(:div, class: "generic-table--sort-header-outer") do
-              content_tag(:div, class: "generic-table--sort-header") do
-                content_tag(:span, label_for(field))
-              end
-            end
-          }
+          concat head_column_field(field)
         end
-        concat content_tag(:th) {
-          content_tag(:div, class: "generic-table--sort-header-outer") do
-            content_tag(:div, class: "generic-table--sort-header") do
-              content_tag(:span, cost_type.try(:unit_plural) || I18n.t(:units))
-            end
-          end
-        }
-        concat content_tag(:th) {
-          content_tag(:div, class: "generic-table--sort-header-outer") do
-            content_tag(:div, class: "generic-table--sort-header") do
-              content_tag(:span, CostEntry.human_attribute_name(:costs))
-            end
-          end
-        }
+        concat head_column(cost_type.try(:unit_plural) || I18n.t(:units))
+        concat head_column(CostEntry.human_attribute_name(:costs))
         hit = false
         @subject.each_direct_result do |result|
           next if hit
@@ -101,15 +102,16 @@ def head
   def foot
     content_tag :tfoot do
       content_tag :tr do
+        main_columns = with_times_column? ? 2 : 1
         if show_result(@subject, 0) == show_result(@subject)
-          concat content_tag(:td, "", colspan: FIELDS.size + 1)
+          concat content_tag(:td, "", colspan: FIELDS.size + main_columns + 1)
           concat content_tag(:td) {
             concat content_tag(:div,
                                show_result(@subject),
                                class: "result generic-table--footer-outer")
           }
         else
-          concat content_tag(:td, "", colspan: FIELDS.size)
+          concat content_tag(:td, "", colspan: FIELDS.size + main_columns)
           concat content_tag(:td) {
             concat content_tag(:div,
                                show_result(@subject),
@@ -126,15 +128,25 @@ def foot
     end
   end
 
+  def body_column_field(field, result)
+    content_tag(:td, show_field(field, result.fields[field.to_s]),
+                "raw-data": raw_field(field, result.fields[field.to_s]),
+                class: "left")
+  end
+
   def body
     content_tag :tbody do
       rows = "".html_safe
       @subject.each_direct_result do |result|
         rows << (content_tag(:tr) do
+          concat body_column_field(:spent_on, result)
+          if with_times_column?
+            concat content_tag :td, spent_on_time_representation(result.start_timestamp, result["units"].to_i),
+                               class: "start_time right",
+                               "raw-data": result.start_timestamp.to_s
+          end
           FIELDS.each do |field|
-            concat content_tag(:td, show_field(field, result.fields[field.to_s]),
-                               "raw-data": raw_field(field, result.fields[field.to_s]),
-                               class: "left")
+            concat body_column_field(field, result)
           end
           concat content_tag :td, show_result(result, result.fields["cost_type_id"].to_i),
                              class: "units right",
@@ -177,4 +189,13 @@ def icons(result)
   end
 
   # rubocop:enable Metrics/AbcSize
+
+  def labour_query?
+    cost_type_filter = @subject.filters.detect { |f| f.is_a?(CostQuery::Filter::CostTypeId) }
+    cost_type_filter&.values&.first.to_i == -1
+  end
+
+  def with_times_column?
+    Setting.allow_tracking_start_and_end_times && labour_query?
+  end
 end