DVR Timer is off

Nope, that's not what the problem is.  It's something in the "clock setting" or timer on the DVR.  The clock on the TV and Box are correct.

Got it, thank you for confirming. It is a bit unusual it's occurring with the new equipment as well @sandiclark1. Does this happen on all new recordings or just the series you have set? Have you by chance set up the recording times to start early as you can see here https://www.xfinity.com/support/articles/x1-modify-the-recording-time-of-a-program? @billmich88888 Are you seeing the exact same issue as well? Can you both confirm what device you currently have?

The problem is with all new recordings.  I have not set the DVR to start recording early.  It does it all by itself.  I have had to set it to add extra time at the end, otherwise it cuts off the end of the program.

I'm not sure what device I currently have.  The box does not have a clock on the front display, if that means anything to you.  When the Xfinity person gave it to me, she said the new ones didn't have the display.

The DVR starts recording 46 seconds early, and cuts off 46 seconds before the end of the program.

Many different factors can effect the DVR recordings as well as the Smart Resume feature. The DVR is set on a timer and if the broadcast happens to start slightly early runs slightly after the scheduled end time, it can cause the very beginning or end to potentially be cut off. This is the reason why we add DVR recording padding to start the scheduled recording 1-2 minutes before and 1-2 minutes after shows scheduled air time. We recommend visiting our "Change the Start or Stop Time of a Recording on Your X1 DVR" support page on instructions to change the recording stop time and recording end time in your recording options.