[iainctduncan]

Yes, this is totally on the money. This is exactly what we want to see when assessing tech debt on an acquisition assessment (I do tech diligence for acquisitions). If you do it for good reasons, and you track it, and you proactively allocate resources on an ongoing basis or make tech debt remediation a first class road map item, it's not a problem, it might even be a good thing. If you wracked it up playing fast and loose and being all "go fast and break things", it could cost you the deal, or millions of dollars off the deal price.