Plain English Meaning
The way you start a descent — the sequence of small changes you make to power, pitch, and trim that takes the airplane smoothly from level flight into a steady descent.
Full Definition
The coordinated set of control and power changes used to transition the aircraft from level flight into a stabilized descent at a planned airspeed and rate of descent. A standard instrument descent entry involves reducing power to a predetermined setting, allowing the airspeed to decrease (if a constant-airspeed descent is desired) or pitching down to establish the target , and to relieve .