Plain English Meaning
The moment your level-flight altitude crosses the descending guidance beam from the runway, and you start descending along that beam toward landing.
Full Definition
The point during an instrument approach where the aircraft, while flying level at a published intermediate altitude, meets the descending electronic or vertical guidance signal (the glideslope on an ILS, or the glidepath on an LPV/LNAV-VNAV approach) and begins the final descent to the runway.