L-1B admission is limited to five years in total. Time spent physically outside the United States can be recaptured with evidence, and a full year of qualifying employment abroad restarts eligibility. Any L-1B time already used is also charged against the seven years available in L-1A.
Two years now, and what it costs later
A two-year assignment sits comfortably inside the limit, so the timing question is really about what comes after it. If the affiliate later wants Anneke back, or wants her in a managerial role, the months already spent are subtracted from what remains. Recapture is the one lever available: days genuinely spent outside the country during the assignment can be added back, but only if passport stamps, boarding passes and travel logs were kept as the trips happened.
Nobody reconstructs three years of travel convincingly after the fact. The cleaner reset is a return to qualifying employment in Ontario for a continuous year, after which a new L period becomes available. Because both the L-1A and L-1B ceilings draw on the same pool of L time, a company thinking about a management transfer in five years should decide now whether this assignment is worth what it will consume.