The phrase "does not account for leap seconds" is highly misleading. Sure, the internal GPS time does not include leap second, but the GPS system also broadcasts the leap second offset for conversion to UTC. Also, before a leap second adjustment is made, it also generates leap-second announcements.

<flame>IMHO, in the perfect world, this is how the leap second should have been handled in all computer systems. The international atomic time (TAI), without leap second, should be used for internal timekeeping in computers. The UTC leap second adjustment should be handled as an external offset, similar to timezone data.</flame>