In my Company, it finishes on blocks at the end of the last sector. Any extra time following at the Company's reqirement - post flight duties, a standard 30 mins unless other wise dictated to by the situation( late ambulift, steps, delay in terminal etc), and any positioning (dead heading) at the Company's requirement.
All this time is recorded, from report time as 'duty' hours, so two times have to be kept, FDP and duty hours.