What does "Assign times after the check-in cut-off to the next day during import" Mean?

In Attendance Module Setup, General tab, Attendance Import Panel, when this option is turned on,

And the In Time Cut-Off Hour in Shift Code or Global Working Hours , Other Settings tab is defined.

During Attendance Import, any time greater than Check-In Cut-Off Hour will be treated as next-day attendance. 

e.g. 2017/05/07  23:15 (which is greater than cut-off hour 22:00) will be treated as 2017/05/08 -1:15 in Attendance Record. (i.e. The Work-In time of the employee on this shift is 23:15, the previous date but counted to 2017/05/08)

Which is good for the overnight shift. So that the check-in time counts to the next work day.