At the start of the line, the center of the tool is on the vertex of the first line. Comp is applied while moving to the second vertex. At the second vertex, the tool is tangent to the first line and second line. I usually just extend the line by the tool diameter, which ensures that comp is applied outside the part. I also ramp in during the lead in, so I'll usually make the lead in even longer, to give a shallower ramp.