They are actually the same. If you make a comp that is 30 frames long the CTI will be at frame 29 when you go to the end of the timeline The CTI will be at frame 29 because frame 29 will stop playing when it gets to the start of frame 30. The comp time will match the video time in AME EXACTLY. The only way there will be different frame numbers in the timecode is when the project setting in AE is non-drop frame and you are using drop frame timecode in the video. The important thing to know about timecode is that no frames are dropped or missing, the frame numbers after the seconds display occasionally skip a digit do the displayed timecode matches the clock on the wall.
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