Scale forms because of a straightforward bit of chemistry. Calcium carbonate becomes less soluble as water gets hotter, so it drops out of solution on the hottest surface it touches. In a tankless water heater, that surface is the inside wall of the heat exchanger, where a burner rated up to 199,000 BTU is pushing heat through thin copper or stainless into water moving past in seconds. Frisco's municipal supply runs roughly 8-11 grains per gallon, which is enough dissolved mineral to build a measurable deposit within a single year of normal household use.
The deposit does two things, and both compound. First, it insulates. Scale conducts heat far more poorly than copper does, so the burner has to fire longer and hotter to hit the same outlet temperature. Second, it narrows the waterway, which cuts flow and increases the temperature the metal itself sees. That is the mechanism behind an overheat lockout: Rinnai code 14, Navien E016, Noritz 14. The unit is not broken. It is protecting itself from a wall temperature that scale created.
Descaling reverses it while it is still deposit rather than damage. We close the isolation valves, connect hoses to the service ports, and use a submersible pump to circulate a food-grade descaling solution through the exchanger in a closed loop, usually for 45 to 60 minutes, longer when the unit has never been serviced. The solution dissolves calcium carbonate without attacking copper or stainless the way an aggressive industrial acid would. Then the loop gets flushed with clean water until the discharge runs clear and neutral.
The part homeowners are surprised by is what does not come back. Once scale has driven enough localized overheating to thin or pit the exchanger wall, no flush restores that metal. This is why the timing matters more than the technique. A unit flushed every year in Frisco water routinely reaches twenty years. A unit that goes eight years untouched is often past saving by the time anyone notices the shower has gone lukewarm.