Understanding commit_time in dm_tran_commit_table: Insert Time, Timezone, and Latency Concerns

I am currently working with SQL Server and exploring transaction management, specifically the dm_tran_commit_table view. I have a couple of questions regarding the commit_time and change tracking. Database has Delay Durability = Forced and Is Read Committed Snapshot = true 1. Does the commit_time represent the exact moment a record is inserted into a table or inserted to change tracking table, or does it indicate the time the transaction was committed, which may be different? 2. If the transaction is committed, what timezone does the commit_time reference? Is it based on the server’s local time, UTC, or another timezone? The reason I am asking is that I have a creation date in my system from which we are replicating data, and I noticed that the date from the system is about 25 minutes earlier than the date taken from commit_time. According to the statistics I checked, there should be a maximum latency of about 5 minutes. This discrepancy is concerning, and I’d like to understand if the commit_time could be contributing to this issue. I would greatly appreciate any insights or references to documentation that can clarify these points. Thank you for your assistance!