I tried to be honest when reporting my time, but it wasn't easy. I mostly lived in rural areas and many of the witnesses, including me, concluded that the rules for counting time were designed for urban areas where you could drive a short distance to the territory and everyone could get out and start their time. This wasn't always possible or practical in rural areas. I even remember a few times when I was out for an entire morning and never got out once. Technically, I shouldn't have counted any time, but I did. It didn't make any sense to sacrifice an entire morning and not be able to count any time, especially when pioneering. I never counted more time than I was out, but I was flexible about when I started and stopped. I also figured that since many employers allow a fifteen minute break every two hours, it wasn't unreasonable to treat the ministry the same way.
I also saw a lot of inefficiency due to people trying to increase their reportable time. Many times, the car group would drive in one direction so every one could start their time in a nearby territory and then drive a long way in the other direction to a rural territory and do a few doors and take a break. Then they would come back so that everyone could end their time near the Kingdom Hall. The result was that none of the territories were worked efficiently. I think I even suggested a few times that we pretend that we all started our time so that we can get to a far away territory and actually have time to work in it.
At one time, I was the only pioneer in a small congregation and worked alone almost every day. I also lived in the center of the territory which was very rural. Most of the towns were on the edges of the territory. I just didn't have enough nearby calls and territory to start and stop my time every day. I didn't think it was fair to have to drive a half hour or more before I could start my time so I usually allowed five minutes or so as travel time to an imaginary call and then started my time. I figured that is what would happen if I actually had people to work with and I shouldn't be penalised for working alone and being far more efficient.