Analysis of information sources in references of the Wikipedia article "Automobile auxiliary power outlet" in English language version.
The maximum operating voltage for 14 V systems is specified at 24 V, representing a double battery jump-start condition.
Another steady-state OV condition is the double-battery jump start, which occurs when a tow truck or other service personnel use 24 V to jump-start a disabled vehicle or otherwise charge a dead battery. The typical OEM test requirement for this condition is about 24 V for two minutes. Some systems related to safety and engine management are required to operate under these conditions.