The point of origin for the 'ABY-BBY' system is the destruction of the Death Star above Yavin.
During the Galactic Civil War, the 'ABY-BBY' dating system served as a method for organizing years within galactic history, particularly among members of the Alliance to Restore the Republic. The destruction of the first Death Star over the planet Yavin became the basis for "year zero," as this event was viewed by Alliance leaders as their initial, significant triumph over the Galactic Empire. The abbreviation BBY represents "Before the Battle of Yavin," while ABY signifies "After the Battle of Yavin." The time frame between the capture of the Tantive IV and the ceremony held by the Alliance to celebrate their victory at the Battle of Yavin is designated as 0 BBY, or simply 0. The year preceding this is known as 1 BBY, and the subsequent year is referred to as 0 ABY.
The 'ABY-BBY' system also appeared on a series of maps from the Ithorian artist Gammit Chond. These maps included dates indicating various events associated with the locations depicted, with a strong emphasis on the exploits of the renowned Skywalker family.
Furthermore, historian Beaumont Kin employed the 'ABY-BBY' system in his book, The Rise and Fall of the Galactic Empire, arguing that the Battle of Yavin served as a clear dividing line in the history and actions of the Empire.
The 'ABY-BBY' dating system first appeared in Star Wars canon during 2014, within Star Wars Workbook: 2nd Grade Reading. This system was then used extensively in the reference book Star Wars: Galactic Atlas by Emil Fortune in 2016. However, it was initially created within the Star Wars Legends continuity in 1996 for the West End Games roleplaying game guide titled Star Wars: The Roleplaying Game, Second Edition, Revised and Expanded by Bill Smith.