As those two fields are standard Jira fields, their changes (when? who? old- and new value) are listed in the Change History view of the corresponding issue.
They're stored as part of the "time tracking" field. As for "when", it's when the users enter related data. Could be an original estimate entered on creation, or later. Remaining estimates are affected by people logging work, or changing it directly.
I'm not sure what you are looking for when you say "capture"
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