There are many reasons to bank time and take it out later. As mentioned one is for the upgrade to Captain. Other uses are to help fill up when you get a GS, buy vacation days, and just fill up the month if you want too. The argument against banking time is really based on earning profit sharing on the time you bank. Yes you get it when you take it out but it might be at a lower PS percentage.

To put hours in the bank your "credit" has to be over 80 hours for the month. If you are negative bank, up to the first 5 hours of credit over 80 hours will automatically be deducted to pay back negative bank. You can pay back more if you want too but only with credit one 80 hours.

I like the using the bank to even out time month to month. I have about 25 hours in my bank right now.

Denny