Q on rating formula (looked in faq already)

i have a question on the formula used.. when your opponents rating is used, is it their rating at the time the game started, or what their rating is when the game has finished? if this question is addressed in the faqs i apologize because i read it and did not see it specifically addressed..
suppose a player starts several games.. for whatever reason he abandons the games.. his rating continues to fall as his opponents claim timeouts.. the last player to claim does not receive the same as the first..

It's the rating at the end of the game that counts.

when underlined faq looks like fag.