I believe that 23.976 is also a rounded number. For simplicity’s sake we calculate 24-.024=23.976 and 60-.060=59.94 but the actual formulas are 24×1000/1001=23.976024 and 60×1000/1001=59.940060. So 23.98 can be seen as the correct frame listing to round all rates from six decimal places to two.
Thanks for the quick reply. As I am trying to increase my understanding of the underlying technology, are there any explanations you have time to share?