2.2.38 [RFC5545] Section 3.3.12, Time

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V0047:

The specification describes the TIME data type.

Microsoft Office Outlook 2007, Microsoft Outlook 2010, Microsoft Outlook 2013, Microsoft Outlook 2016, Microsoft Outlook 2019  

On import, Outlook parses any valid value in TIME format, as specified in [RFC5545]. Outlook attempts to approximate the value of invalid TIME values. If it cannot approximate the value, then it ignores the property.

V0048:

The specification states that a time value MUST ONLY specify 60 seconds when specifying the periodic "leap second" in the time value.

Office Outlook 2007, Outlook 2010, Outlook 2013, Outlook 2016, Outlook 2019  

Outlook does not support "leap seconds." A value of 60 seconds is approximated as 59 seconds.