"UTC or otherwise" is important. Are you storing otherwise, or are you storing UTC? There are times where storing otherwise will lead to data loss in case the law changes whereas storing UTC would work (when you care about a literal point in time, like access logs). And there are times where storing UTC will lead to data loss in case the law changes whereas storing otherwise would work (when you care about wall clock time, like punch-in times).
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"UTC or otherwise" is important. Are you storing otherwise, or are you storing UTC? There are times where storing otherwise will lead to data loss in case the law changes whereas storing UTC would work (when you care about a literal point in time, like access logs). And there are times where storing UTC will lead to data loss in case the law changes whereas storing otherwise would work (when you care about wall clock time, like punch-in times).