I am assuming all 121 carriers report times the same. We report OUT/OFF and ON/IN times.
OUT = Out of the Block (gate)
OFF = Takeoff (wheels off the ground)
ON = Landing (wheels on the ground)
IN = In to the Block (gate)
We log our pilot time based on OUT to IN (Gate to Gate). However, the company maintenance is based on OFF to ON (Takeoff to Landing).