Answer for https://www.reddit.com/r/PowerShell/comments/9igf1i/logical_table_population_from_text_file_data/

9igf1i.ps1

function ParseLine([string]$Line) {
    $returnObject = @{
        Date   = $null
        Time   = $null
        Status = $null
    }
    $returnObject.Date = Get-Date $line.Split(',')[0] -Format "dd/MM/yyyy"
    $returnObject.Time = Get-Date $line.Split(',')[0] -Format "hh:mm:ss"
    $returnObject.Status = $line.Split(',')[1].TrimEnd('.')

    return $returnObject
}


$Output = @()
$file = Get-Content $filename # this needs to be filled somewhere *grin*
$PreviousLine = ParseLine -Line $File[0]
foreach ($LineIdx in 1..$($File.Count)) {
    if (-not $File[$LineIdx]) {
        Write-Verbose "Empty line: $($LineIdx + 1)"
        continue
    }
    if (-not $PreviousLine) {
        # If unset: set and go to next line
        $PreviousLine = ParseLine -Line $File[$LineIdx]
        continue
    }
    $CurrentLine = ParseLine -Line $File[$LineIdx]
    $temp = [ordered] @{
        Date     = $PreviousLine.Date
        Instance = $null # no idea where you get this value
        Started  = $null
        Finished = $null
    }
    switch ("$($PreviousLine.Status)$($CurrentLine.Status)") {
        "StartedFinished" {
            $temp.Started = $PreviousLine.Time
            $temp.Finished = $CurrentLine.Time

            # Since both lines were processed the buffers can be cleared
            $PreviousLine = $null
            $CurrentLine = $null
        }
        "StartedStarted" {
            $temp.Started = $PreviousLine.Time

            # since it is possible that the current started has a finish we keep it in the buffer
            $PreviousLine = $CurrentLine
            $CurrentLine = $null
        }
        "FinishedStarted" {
            $temp.Finished = $PreviousLine.Time

            # since it is possible that the current started has a finish we keep it in the buffer
            $PreviousLine = $CurrentLine
            $CurrentLine = $null
        }
    }
    $Output += New-Object PSObject -Property $temp
}

# if after Processing all records there is still a line in the buffer we also write it down
if ($PreviousLine) {
    $temp = [ordered] @{
        Date     = $PreviousLine.Date
        Instance = $null # no idea where you get this value
        Started  = $null
        Finished = $null
    }
    switch ($PreviousLine.Status) {
        "Started" {
            $temp.Started = $PreviousLine.Time
        }
        "Finished" {
            $temp.Finished = $PreviousLine.Time
        }
    }
    $Output += New-Object PSObject -Property $temp
}

return $Output