When the Windows Time service, W32Time, is working with the NTP server, it has no method to account for a leap second. It is
totally dependent upon the how the NTP server accounts for the leap second.
When the Windows Time service is working as a client, W32Time does NOT indicate the value of the Leap Indicator, causing the computer to be one second faster that the actual time when a leap second occurs. This is resolved at the next time synchronization.
NOTE: See How do I configure the Windows time service to log when time is adjusted?
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