Its hard to answer this question, because each person has a different routine, so I'll explain how it works and each person can define based on their own routine...
- Each second offline (on bed or trainers) will consume 1 second of your offline training time (until it reaches 00:00)
- Each second online will add 1 second to your offline training time (until it reaches 12:00)
- After the whole 12 hours are used, if the character is still offline, it will start regenerating offline training time: 1 second in real life time = 1 second regenerated in your offline training time.
- Character will only start consuming after 10 minutes offline.
Ok, what does this all means? It means that if you reset your offline training every 24:00, then you won't waste a lot of offline training time.This works well for maker and character you don't play often, which you will basically just reset the training. (you can set a time of the day to reset all of them and do it every day in that same time or close to it)
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For character that you spend a lot of time online, you have to do differently, because if you wait 24 hours to login, the whole time you are online you will be at the maximum of 12:00 of offline training, therefore, wasting it. So, the solution is to know how long you usually stays online in a character, and don't let your offline training time be that close to maxing out.
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For an example, if you usually stays 4 hours online, then is recommended that you won't let your offline train timer go higher than 8:00. Because if you login and it is at 9:00, for an example, by the time you are done playing your 4 hours, it will be maxed out at 12:00 and you will have wasted 1:00.
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I cannot tell you how to do it, because each person has a different routine/work/average hour online. You gotta know how offline training works and plan based on your daily activities.