[WorldMaker]

If there's a difference it's not time scale necessarily, it's that CPAs are better at amortizing support/maintenance costs across decades. CPAs have amazingly detailed depreciation charts for non-software engineering lifecycles. If you build a civil engineering project, you figure out asset depreciation versus maintenance schedules, and you budget accordingly.

I've yet to see a CPA adequately depreciate software assets, anywhere. Maybe we should help them out by building better depreciation schedules. There seems to be a lot of CPAs that don't believe software depreciates over time, and maybe that's the largest disconnect in labeling it "tech debt", because accountants hear that term and think they can ignore it on a balance sheet they don't care about, but "tech depreciation" might actually scare them straight (until they find the tax advantages in calling it that).

[BeetleB]

They really need our help :-)

In a previous job that was mostly in an engineering/manufacturing department, but with a lot of Perl/Python automation scripts, we had an internal conference. One of the keynote talks was when not to automate using SW. It went into the cost of maintaining SW over the long term - including the fact that authors leave, and people who understand their scripts require higher salaries. Most people who write these scripts are not hired for SW roles, so their replacements likely cannot debug/extend.