Why fund the overhaul per hour instead of saving ad hoc?
Because the engine wears per hour, not per month. A per-hour accrual charged on every flight means the pilot who flies the hours funds the wear, the balance grows in lockstep with the tach, and overhaul day arrives with a funded account instead of a capital call.
What if we started reserving late?
Then the honest per-hour number is higher than the from-new number, because fewer hours remain to spread the shortfall across. That is the "required from here" figure - painful to see, cheaper than the alternative, which is a five-figure surprise split under pressure.
Should prop and avionics have reserves too?
Yes - same logic, smaller numbers. Prop overhauls and avionics refreshes are predictable-ish expenses on long clocks. Resyrv tracks separate accrual rates per component so each fund grows on every flight automatically.