At what point do you report holding to ATC? Upon reaching the holding fix,
or when you are established in the hold and again crossing the fix? For
example, your direction of flight makes a parallel entry appropriate. You
cross the fix and turn outbound. Should you report then or wait till you
have turned and crossed the fix again? My instructor and I disagree on
this.

The only thing I can find is in the AIM, 5-3-7-f which states "Pilots
should report to ATC the time and altitude/flight level at which the
aircraft reaches the clearance limit and report leaving the clearance
limit." To me that means you report upon crossing the fix the first time.

Or is this a difference between what the AIM says and what actual practice
is?