Yes, first year of APRC is totally off!

It seems to be the general concensus that if you have an APRC, it is only from the second year that you have to remain in the R.O. of C for 183 days of the calendar year… I don’t know what the thinking is behind this, perhaps for the 'expat" (officially bonafide) to go home for the first year, and tie up all those loose ends?
At the airport in Feb, I processed my APRC so I was wondering if 2008 counts for the 183 day rule. But most replies on this forum, as well as from the visa office, have reassured me that I can spend the reassured me that I can spend the rest of the year and a bit of next year (up to almost half of 2009 to be exact) in my native lands…
If there are any blind spots in my thinking, please let me know.
Also, are there any websites where all this is spelled out in full, that would be most valuable.
Thank you,