I never do, it shouldn't take that long to pour in they developer, with both Paterson and Jobo tanks I pour in the developer then start the timer from the given time, I have not found it makes a difference, so if,say,the developing time is 12 mins then I think it is twelve minutes from when the film is covered, not from when you start to piur in, otherwise the lower edge of the film will be slightly overdeveloped compared to the top edge
I never include the pouring time, either. Since I pre-soak all my film, it takes a bit of time for the developer to start working on the film so I figure it the short pouring time makes no difference. And, after 40 years of developing film it hasn't that I can tell.
Some do, while some don't. I'm one of those who don't.
Whatever you do or don't do, do it or don't do it consistently .
It makes more of a difference if you are using short times (EDIT: such as for C41).
I count the pouring time. I time from the beginning of the pour to the beginning of the empty. For color negatives with 3:15 for the developer it is more critical that a black & white developer that runs more than 7 or 8 minutes.
I do for C-41, but count only the pouring in time. The most important thing is to make a decision on what your practice will be, and be consistent with it. Your will become familiar with how your procedure affects the results, and adjustments to the procedure can be made if needed/desired.
For best accuracy, my practice has been to time from start-of-pour-in until start-of-pour-out. I lose a few seconds of dev-time during pour-in, but I gain them back because of extra dev after starting pour-out, so these two errors should cancel out, yielding an accurate time. You could time it from end-of-pour-in to end-of-pour-out, but I doubt it makes any difference.
I was taught to start the time when pouring has finished - never questioned it. 10 to 15 seconds can't make that much of a difference. I do try and avoid very short dev times where pouring time may conceivably make a difference.
I pour in and start the timer and when I pour out I give it a few extra seconds but don't start the nest step pour in until the timer "clicks". I don't think, with the possible exception of the short times used in C-41 that it really matters HOW you do it as long as you do it the same way every time.
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