Money
Reserves (aviation)
Per-hour set-asides that pre-fund predictable future costs: engine and prop overhauls, avionics refresh, paint and interior.
In practice
Reserves convert lumpy future bills into smooth hourly costs, which is how you learn what an airplane really costs to fly. An operation quoting rates without funded reserves is understating that cost. The mechanics are simple - cost divided by expected interval, charged per hour, held in a dedicated balance - and the discipline is everything.
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See it with your own aircraft.
Add your aircraft and your rates, then see the schedule, the squawks, and the ledger all work off one record. No card required.