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===Binary representation=== Most computer operating systems and most time distribution systems represent time with a binary counter indicating the number of seconds elapsed since an arbitrary [[epoch]]; for instance, since {{nowrap|1970-01-01}} 00:00:00 in POSIX machines or since {{nowrap|1900-01-01}} 00:00:00 in NTP. This counter does not count positive leap seconds, and has no indicator that a leap second has been inserted, therefore two seconds in sequence will have the same counter value. Some computer operating systems, in particular Linux, assign to the leap second the counter value of the preceding, 23:59:59 second ({{nowrap|59β59β0}} sequence), while other computers (and the IRIG-B time distribution) assign to the leap second the counter value of the next, 00:00:00 second ({{nowrap|59β0β0}} sequence).{{citation needed|date=October 2019}} Since there is no standard governing this sequence, the timestamp of values sampled at exactly the same time can vary by one second. This may explain flaws in time-critical systems that rely on timestamped values.<ref>{{Cite journal |last1=Benzler |first1=Justus |last2=Clark |first2=Samuel J. |date=30 March 2005 |title=Toward a Unified Timestamp with explicit precision |journal=[[Demographic Research (journal)|Demographic Research]] |volume=12 |issue=6 |pages=107β140 |doi=10.4054/DemRes.2005.12.6 |issn=1435-9871 |pmc=2854819 |pmid=20396403}}</ref>
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