If you spent any time buying a car, I am sure you have done your research and asked: How much will this car cost to own? Will I finance the car wit...
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One point I overlooked, the reason management needs to know the state of the code is so that when we start prioritizing feature work we can take those factors into account. Michael Feathers in one of his talks on this subject stated that if there is really bad area of the code that needs refactoring management can schedule anther feature. Then when the refactoring is done the delayed feature can then be worked on. That way value is delivered and things keep moving forward.