What is "Treat In/Out Time after Check In Cut Off Hour as next days' attendance records when import"?

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.