hi,
for the logbook...'' from the time an aircraft first moves under its own power WITH THE INTENTION OF TAKING OFF until it comes to a stop''....thats in JAAland...and i think yours may be the same.
some of the different things you mantion are used by clubs/groups for the purpose of charging eg....we found it in a group that in the winter quite a bit of time gets taken up simply waiting for the engine to warm, up so we allow a little credit for this.
for the logs i suppose start to shut but not everybody does that as it means you are now using yet another set of times as well as logbook time, charging time,...but technically i would think start up to shut down for the engine and airframe logs but brakes for the logbook.
in the real world i think most people use the logbook times for all but over the life of the engine the difference could mount up so that by TBO in fact the engine has more hours on it than shows...!!
dean.