API DateTime filter parameters

Hi guys,

Could you please confirm how the Myob API works with datetimes?

1) Did I get it right that the datetime values passed through the $filter parameter are treated on the API backend side as datetime in UTC timezone?
for example:
/GeneralLedger/JournalTransaction?$top=400&$filter=DatePosted ge datetime'2021-03-15T00:00:00Z'
2) Did I get it right that the datetime values in the JSON response from the Myob API endpoints are returned as datetime values in UTC timezone?
for example: "DatePosted": "2021-03-17T22:44:56.717"

Regards,
Oleg