Why first point of smartline having the elevation value = 0?

I am also having the same issue using Civil Accudraw in the 3d view. I am using the Station, offset, elevation option. As an example the first vertex will be station 10+00, offset -25.00, elevation 392.00, second vertex station 10+50, offset -25.00, elevation 392.10 and third vertex station 11+00, offset -25.00, elevation 392.20. The first vertex will not hold the station, offset and elevation drops to 0.00'. No matter what alignment I draw this from it happens every time. What am I doing wrong?

Thanks in advance for the support.

Because you aren't actually entering the coordinates with Accudraw. You are entering delta distances.

If you want to enter coordinates, you can either use Civil Accudraw (which is not the same as regular Accudraw) or you can use the Key-in browser to enter the X,Y,Z coordinates. That command is, when you would otherwise enter a data point, you type XY = Xvalue,Yvalue,Zvalue and hit enter.

Altternately, you can set the active depth for that view (since your file appears to be 3D) by using the key-in browser to enter AZ = Zvalue and hitting Enter, then issuing a data point click in the view you intend to draw in. Do be aware that everything you draw will have that Z value until you change it, or type in actual coordinates.

There are other ways to accomplish this with Auxiliary Coordinate Systems, but I'm not expert with those.