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Discussion on: The Technical Debt explained with a kitchen analogy.

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Aaron Reese

There is also the concept of entropy. Underlying languages change providing more efficient solutions and business requirements change meaning large parts if the code are simply redundant.
TD is just like monetary debt. You borrowed from your future pot of time to take a short cut and now you must continually pay a small price each day that goes by without refactoring. Each time you put in a filter to remove the test customer ID from your report or cast that string to a date because it has the wrong data type. Not only do you have the cost (capital repayment) of the original error you now have the compound Interest of fixing every workaround.
Or you declare bankruptcy and rewrite but cut the same corners because you don't have enough capital (time) to do the job properly