AN ACR MDT CREW ABORTED THEIR TKOF WHEN THE AHSI FAILED IN HDG.

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DURING TKOF ROLL; #2 AHRS FAILED; WHICH CAUSED ATTITUDE AND HDG REF LOSS ON FO SIDE. TKOF WAS IMMEDIATELY ABORTED. WHILE TAXIING TO A SPOT TO WORK ON THE PROB; FO TRIED THE QUICK ERECT BUTTON THE AHRS DID NOT COME BACK UP -- BUT I DON'T BELIEVE MY FO KEPT THE BUTTON DEPRESSED THE COMPLETE 15 SECONDS. BY THIS TIME; I HAD BROUGHT THE ACFT TO A COMPLETE STOP AT A SPOT WE COULD WAIT OUT A SYS REBOOT. I PULLED THE #2 AHRS CIRCUIT BREAKERS AND THE SYS CAME BACK INDICATING THAT IT WAS IN A PROPER 3 MIN INITIALIZATION. I ASKED MY FO IF HE WOULD BE COMFORTABLE NOW CONTINUING THE FLT. HE SAID HE WOULD HAVE BEEN COMFORTABLE CONTINUING WITHOUT ABORTING! I LET HIM KNOW I DISAGREED -- THAT IF IT HAD OCCURRED AFTER V1; I WOULD HAVE CONTINUED TO THE HUB; BUT NOT PRIOR TO V1. AS FAR AS I AM CONCERNED; THIS FO'S JUDGEMENT EXEMPLIFIES HIS EXPERIENCES WITH OTHER COMPANY CAPTS. WE DISCUSSED NOW CONTINUING THE FLT; AND AGREED THE SYS MOST LIKELY WAS STILL JUST COLD-SOAKED; AND COULD NOT HANDLE THE 90 DEG INTO POS ON THE RWY AND TOOK A SECOND TO FAULT.