Jefferson question -- why is it Reverse of '40 instead of Reverse of '39?

I'm an enthusiastic collector of the Jefferson series, but I'm still enormously confused about the two different reverses that were used in 1939.
According to earlier posts on the boards, the original reverse of 1938 was changed in early 1939 (as opposed to late in the year.)
Correct?
If so, then why is the second one called Reverse of 1940 instead of Reverse of 1939? I can understand why it would be called R40 if it were introduced late in the year, but if it was introduced early in the year wouldn't R39 make more sense?
Any comments/explainations would be most appreciated!
-- Dennis
According to earlier posts on the boards, the original reverse of 1938 was changed in early 1939 (as opposed to late in the year.)
Correct?
If so, then why is the second one called Reverse of 1940 instead of Reverse of 1939? I can understand why it would be called R40 if it were introduced late in the year, but if it was introduced early in the year wouldn't R39 make more sense?
Any comments/explainations would be most appreciated!
-- Dennis
When in doubt, don't.
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