For ODBC, the Time zone date used in Notes System table is in GMT. It is same with date_last_modified and created date, see Notes System in SuiteAnswers (Answer Id: 8278).
For example, a user sets the Time Zone in PDT in the User interface and entered a transaction record at 5:00pm PDT 8/31/13. The timed_entered date in Notes System table is at 00:00:00 GMT 9/1/13.
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