In my seagoing naval career, I don't recall ever making a log entry for 2400, but I do recall making 0000 log entries. Similarly, in naval messages, where the DTG (Date Time Group) is the identifying element of the message, I don't recall seeing, for example, a "112400Z" DTG, but it wasn't unusual to see a "120000Z" DTG (the "Z" being Zulu or Greenwich time zone). Now that DTGs are machine generated, rather than manually inserted, I suspect the DTG skips from 2359 to 0000 of the following day. I will have to ask one of my communicator friends.