On 2017-01-31 02:50 PM, GERRY ASHTON wrote:
...On January 31, 2017 at 7:08 PM Steve Allen <s...@ucolick.org> wrote in part:
I prefer to think of a leap second as being truly intercalary.
It is saying to atomic clock "It's not tomorrow yet, wait a second."
It is between one calendar day of UTC and the next calendar day of UTC.
It belongs to neither of them...
UTC is civil time. Civil time is used to express deadlines. Most deadlines fall 
at the end of a calendar day, so which day the 61st second falls in will only 
affect a few time zones, but deadlines may fall on other hour boundaries. So it 
is necessary to know which hour the 61st second belongs to, and I believe it 
belongs to the hour that is about to end.
I don't think anyone disagrees that the Leap Second is the last second of a day, "pushing" the midnight roll-over. That's clear from Rec 460. But when the TAI-UTC value increments is an important question.

Gerard Ashton
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