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What is Time Zone of "Last Reply" ?

Question
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When Last Reply is given as hours and minutes I think I understand what it means. But when it is given as a date and time what is the time zone? Posters time zone? My time zone? GMT? The time zone of some Microsoft server somewhere?
I rely on Last Reply to avoid looking at threads which have had no activity since the last time I looked through a forum. If there's a better way to accomplish the same thing I'd be most interested.
Thanks, Bob