The FAA issued an official interpretation last week which clarified the rules for

implementation of cumulative flight time and FDP limits. Flight time and FDP hours will be counted forPart 117 beginning with the first FDP that has a report time after midnight local time on January 4th, 2014. Hours flown on any duty period that has a report time earlier than midnight local time on January 4th, 2014 will not be counted toward Part 117 cumulative limits for flight time or FDP hours.

 

This is how Delta Airlines is advising their crewmembers of the clarification from 28-Nov-2013.