The First Age literally began with the creation of the Ainur,namely the Valar
and the Maiar...and some others it seems (eg Ungoliant and Tom Bombadil). The
years were counted starting from the birth of the two Trees in Valinor.
The Second Age began after Morgoth ,Sauron's master was defeated and cast out
of the world. You might say this started at the founding of Numenor. Since the
Sun and Moon were already out by this time and the Trees dead, years of the Sun
became common. As evidenced in the Hobbit, however Dwarves used the Moon to
calculate Durin's Day, their new year.
Third Age began when Sauron was defeated in Mordor by Isildur cutting his
finger off. By now calendars were set according to Numenor's standards in
Gondor and Arnor, and the Hobbits were using their own once they made it into
the Shire. When Sauron is beaten for good, the Gondorians change the new year
to March 25th (Shire reckoning), the day he was beaten. The Age Ends with
Elrond leaving for
good.
There is but one task remaining in Arda-we,the Dragons of Valinor will make it happen.
Lone resident of the Republic of Gondor
PO-TA-TOE-S not PO -TAH-TOE-S!
