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79 - ATPL Question Bank in English - For an IFR flight with an instrument approach planned to commence at a designated initial approach fix (IAF) associated with the destination aerodrome, the total estimated elapsed time entered in Item 16 of the ATS flight plan is the time from:

Question 79 - Flight Planning and Monitoring - ATPL - Airline Transport Pilot Licence

Flight Planning and Monitoring - For an IFR flight with an instrument approach planned to commence at a designated initial approach fix (IAF) associated with the destination aerodrome, the total estimated elapsed time entered in Item 16 of the ATS flight plan is the time from:
Take-off until landing.
Taxi-out prior to take-off until taxiing completion after landing.
Taxiing until the IAF (Initial Approach Fix) of the destination aerodrome.
Take-off until reaching the IAF (Initial Approach Fix) of the destination aerodrome.

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