In Attendance Module Setup, General tab, Attendance Import Panel, when this option is turned on,
And the Out Time Cut-Off Hour in Shift Code or Global Working Hours, other settings tab is defined.
During Attendance Import, any time before that Out Time Cut-Off Hour will be treated as previous day attendance,
e.g. 2017/05/07Â 03:15 will be treated as 2017/05/06 27:15
Which is good for the overnight shift. So that the check-out time counted to the last work day.