Duration.ToRecord Function of Power Query
The Duration.ToRecord function in Power Query, returns a record with parts of a Duration value.
Syntax
Duration.ToRecord(duration as duration) as record
• duration: A duration from which the record is created.
Example: Convert the duration value into a record of its parts including days, hours, minutes, and seconds if applicable.
Power Query M
let source = Duration.ToRecord(#duration(1, 2, 30, 10)) in source
The output of the above code is shown below:

In the M code it looks like the following:
Power Query M
[ Days = 1, Hours = 2, Minutes = 30, Seconds = 10 ]