There are a few scenarios to help identify what this setting is about.

• Managing reopened issues.
  Imagine an issue that gets reopened several times during a sprint. By using the Start timer on: First transition to status and the Pause timer on: Last transition to status, you ensure that the timer only tracks the time from the first moment the issue starts progressing to the final moment it is marked as Done, giving you an accurate measure of the total active work time.

• Tracking revisions in review:
  Consider an issue that bounces back and forth between "In Progress" and "Review" multiple times. Setting Start timer on: Last transition from status and Pause timer on: First transition to status allows you to focus on the time spent in the final round of work before it was last sent for review, ensuring you capture the most critical work phase.

• Focus on the final push:
  Suppose you’re interested in how long it takes to complete the final phase of work on an issue. In that case, you might set Start timer on: Last transition from one “Done” status (for example, "Ready for Release") and Pause timer on: Last transition to another final “Done” status (for example, "Released"). This setup tracks only the last, decisive push to move the issue from being ready to actually being released, giving you a clear view of the final effort required to get the issue over the finish line.