Subaru 2000 Forester Owner's Manual page 186

Starting and operating
HS0122
B LOCK
The key can only be inserted or removed in this position. The ignition
switch will lock the steering wheel when you remove the key.
If turning the key is difficult, turn the steering wheel slightly to the right
and left as you turn the key.
n Automatic transmission vehicles:
HS0123 HS0124
The key can be turned from "ACC" to "LOCK" only when the selector
lever is in the "P" position.
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