Cosmological horizon entry ($k\simeq aH,k/(aH)\text{ increases through one}$)

During a decelerating expansion the comoving Hubble radius grows. A fixed comoving wavenumber then passes from a superhorizon scale to a shorter scale when $k\simeq aH$. In radiation domination, $aH=1/\tau$, so this occurs at $k\tau \simeq 1$. Here horizon entry refers to Hubble radius crossing; a true causal horizon instead depends on a conformal-time integral.