How to get the 'Plan Period Start Date' in absence plan balances?

I am creating a report that would output each plan's balances by year. But this one sample, for 2023, its calculation started from 2022, it's a bit complex I think.

For its 2023 balance calculation, it'd be 11/17/2022 up to current date

For its 2022 balance calculation, it'd be 11/17/2022 up to 12/31/2022

the first entry for the date 11/17/2022 is of type COVR

I'll be using the ANC_PER_ACRL_ENTRY_DTLS table to calculate.

Thanks!