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The process of transcribing a medication order onto the Medication Administration Record (MAR) begins after a physician's order for the medication is received. This is crucial for ensuring that the medication administration documentation is accurate and reflects the physician's directive, which is essential for patient safety and care continuity. Transcribing the order after it has been received provides a clear, documented source for healthcare providers, helping to minimize errors and ensuring that every healthcare worker is following the same instructions.

The other options do not accurately represent the necessary protocol for effective medication administration. Transcribing at any time prior to administering may lead to potential misunderstandings or errors if the physician's order has not been properly assessed. Waiting for pharmacist confirmation is critical for verification of the medication, but it does not dictate the appropriate timing for transcribing the medication order onto the MAR. Documenting in a resident's file is important but occurs after transcription; therefore, it cannot be the initial step in the process.