A *depreciating asset you *hold starts to decline in value from when its *start time occurs.
The start time of a *depreciating asset is when you first use it, or have it *installed ready for use, for any purpose.
Previous use by a transition entity is ignored: see section 58-70.
However, there is another start time for a *depreciating asset you *hold if a *balancing adjustment event referred to in paragraph 40-295(1)(b) occurs for the asset and you start to use the asset again. Its second start time is when you start using it again.