DBCC CHECKIDENT can reset the identity value of the table. The syntax is as follows :

DBCC CHECKIDENT (<table_name>, reseed, <seed_value>)

After executing this statement, the next inserted record will have seed_value + 1 as value. This rule is applicable only if the table previously contained records.

In case of a table with no records, since the current Seed Value is NULL, after execution of the above statement, the SEED VALUE is updated to 0. Thus when the first record is inserted, the SEED VALUE will be 0 not 1.