The 72hrs includes time they are asleep, but not time they are on PAUSE.
If you pause a tama whilst it is a teen (for instance), it will take a little longer than the 72hrs to evolve - how much longer seems to depend on how often you paused it and for how long...
I'm a little confused by what you mean, mytamma_iris. A teen cannot become a kid. Do you mean when a baby becomes a kid and a kid becomes a teen? If so, it takes 1 hour for a baby to become a kid (toddler) and 24 hours for a toddler to become a teen.