[pluma]

Code is a liability. The best code is code that doesn't need to be written.

[ktRolster]

If it doesn't need to be rewritten, if it is that good, then it is an asset because you can depend on it.

[ciroduran]

Problem is... that code is an asset, until it's not. As most cases, it depends on the project, but changes in requirements have insidious effects on code, which might turn your asset in a liability before you realise it.

[amelius]

Ideas are more important than code.