When to use
When the client is stuck inside the emotion and story of a problem and you want to break state so that you can start change work. I ask my client to see themselves looking at the emotional pictures of the situation as they were in front of them on a screen.
How to use it?
Identify an emotion that you want to get rid of (fear, rage, discomfort..). Imagine you can float out of your body looking at yourself having this emotion. You can then float again out of it, meaning "you look at yourself looking at yourself". This will help distance yourself from the emotion.
In business, you can use dissociation to detach yourself from stress.