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Comment by solatic

3 hours ago

> Code is a liability

You're over-simplifying. Code in and of itself is neither an asset nor a liability. The minimal amount of code needed to solve business needs with no additional complexity is an asset with some maintenance liabilities attached (same as how a farmer's tractor is an asset that needs to be maintained), with depreciation if unmaintained (bitrot). Any code used to build unnecessary complexity is pure liability.

I would term it a Depreciating Asset, like a car or a building. Bitrot is real.

Yes, if code is only a liability then just delete the code and poof liability is gone.