Currently, EVE only displays whole numbers for your attributes on your skill sheet. Those numbers are rarely actually whole. The displayed number is truncated, not rounded. Even if you have an attribute that displays as “20” it could actually be 20.96, which can amount to a significant difference in training time.

So, first off you need to know what your attributes really are. All characters start with a total of 39 base attribute points spread between the five attributes. Your actual attributes are calculated using the formula:

( Base + Basic_Skill_Lv + Adv_Skill_Lv + Implant_Bonus ) * ( 1+ ( Learning_Lv * 0.02 ) )

Example:

Base intelligence 8 with Analytical Mind lv 5 and Logic 2 gives you 15.0 attribute points.

Add learning lv 4 to that and it's (8+5+2)*(1+(4*0.02)) = 16.2

Add an Basic implant and it's (8+5+2+3)*(1+(4*0.02)) = 19.44

(You’ll note that the Learning skill's bonus is applied last, so it actually improves the effect of all the other learning skills and implants.)

If you do not know what your base attributes were you can use this formula to calculate your actual attributes based on the truncated numbers listed on your skill sheet:

ROUNDUP ( Truncated_Attrib / ( 1 + ( Learning_Lv * 0.02 ) ) ) * ( 1 + ( Learning_Lv * 0.02 ) )

Now, to calculate how long it will take you to train something, simply plug your actual attributes into the formula:

( SP_Needed - Current_SP ) / ( Pri_Attrib + ( Sec_Attrib / 2 ) )

This will yield the total number of minutes remaining. (Note that the secondary attribute has exactly half the effect of the primary attribute.)

Example:

Missile Launcher Operation training from 45,255 to 256,000 SP (level 4 to level 5).

Primary attribute is Perception, Secondary is Willpower.

With base Perception of 4 and Willpower of 7, Spatial Awareness lv 5, Clarity lv 3, Iron Will lv 5, Focus lv 2, Learning lv 5, and both relevant Basic implants, your attributes would be:

Perception is (4+5+3+3)*(1+(5*0.02)) = 16.5

Willpower is (7+5+2+3)*(1+(5*0.02)) = 18.7

(256000-45255)/(16.5+(18.7/2)) = 8,152.61 minutes or 5 Days, 15 Hours, 52 Minutes, 36 Seconds. If you checked this against the numbers in EVE, it would match within a second, every time. (It may be 1 second off due to the way EVE rounds off the seconds.