Page "Make (software)" Paragraph 14
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This solves the problem of avoiding the building of files which are already up to date, but it fails when a file changes but its modification time stays in the past.
Such changes could be caused by restoring an older version of a source file, or when a network filesystem is a source of files and its clock or timezone is not synchronized with the machine running Make.
Conversely, if a source file's modification time is in the future, it triggers unnecessary rebuilding, which may inconvenience users.
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