Output interface is similar to input interface. CPU brings a signal to LED diode and turns it on. Light incites a photo transistor which begins to conduct electricity, and thus the voltage between collector and emmiter falls to 0.7V , and a device attached to this output sees this as a logic zero.
Inversely it means that a signal at the output exists and is interpreted as logic one. Photo transistor is not directly connected to a PLC controller output. Between photo transistor and an output usually there is a relay or a stronger transistor capable of interrupting stronger signals.