In practice, on machines with POSIX time available, there is no
error in any interval which does not include the midnight following
June 30 or December 31 in any year.  Assuring that condition
is sufficient for the accuracy of most short-term timing
applications using the POSIX-ish calendrical second.

Long-term timing applications are usually denoted in civil time,
rather than absolute time, which sort-of justifies the POSIX
approach to leap seconds; POSIX seconds approximate civil-time
seconds in the long run.

				Bear

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