Shutdown And Boot Monitoring Performance Together In Even Viewer?

i happened to notice that whenever start my computer and check my boot performance in event viewer->Application and Services log->Microsoft->Windows->Diagnostics Performance->Operational, there are two events that are logged. First is Boot Performance Monitoring (Event 100) and below it at is Shutdown Monitoring Performance (Event 200). Whenever i start my comp. these two events are logged together at the same time.why shutdown performance monitoring is logged when i start the comp? is it normal for both the events (100, 200) to occur together? shouldn't the shutdown performance event be logged when i shut down my comp?