Error Handling in Async Code

What error handling best practice is demonstrated?
async function withTimeout(promise, ms, errorMessage) {
  let timeoutId;
  try {
    const timeoutPromise = new Promise((_, reject) => {
      timeoutId = setTimeout(() => {
        reject(new Error(errorMessage || `Operation timed out after ${ms}ms`));
      }, ms);
    });
    return await Promise.race([promise, timeoutPromise]);
  } finally {
    clearTimeout(timeoutId);
  }
}
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