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 Check In Cut Off Hour in Shift Code or Global Working Hours is defined.

During Attendance Import, any time after that Check In Cut Off Hour will be treated as next day record,

e.g. 2017/05/07 23:15 will be treated as 2017/05/08 -1:15 in Attendance Record.

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