Finishing tattoos the same as getting a new one?

Last week, my BDE CSM hosted an NCOPD discussing the AR 670-1 updates.  When we talked about the tattoo policy, and that no new tattoos can be acquired below the shorts and below the short sleeve of the summer IPFU, I asked if that included those die-hard ink getters who have an elaborate design that takes more than one sitting to complete.  If the design is already there, and they go back to have it detailed, or colored in, does that count as a new tattoo, or still the same tattoo that is being completed.  Once the CO takes a picture of it, documents it and uploads it, is anything after that considered new?