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90 Day reporting after missing last date due overseas

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My friend has Non Immigrant O visa extended as a retirement visa, he went back to Europe on 06 Dec getting a re entry stamp before he left. He returned on 10 January and the re entry permit is valid until 29 Sep 2014.

My question is this, his last date for 90 day reporting was supposed to be 10 Dec i.e. while he was in Europe, does his 90 day reporting now start anew from 10 Jan when he returned from Europe or should it have been 10 Dec and therefore as soon as possible after his return ?

Thanks for any advice you can give.

He needs to report 89 days after he returned to Thailand. (The day he returned is day 1).

You report 90 consecutive days of stay in Thailand., without ever leaving.

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Thank you Mario

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