[_heimdall]

You're hinting at the underlying problem with the quote. "Asset" in the quote reads, at least to me, in the financial or accounting meaning of the term. "Liability" reads, again to me, in the sense of potential risk rather than the financial meaning. Its apples and oranges.

[Ygg2]

Liability is also an economic term. As in, "The bank's assets (debt) are my liability, and my assets (house) are the bank's liability."

I don't think it's a wrong quote. Code's behavior is the asset, and code's source is the liability. You want to achieve maximum functionality for minimal source code investment.

[_heimdall]

Sorry, my point wasn't that liability doesn't have a meaning in finance. My read of the quote is that it uses liability in the sense of risk not debt on a balance sheet.

I could always be wrong though, that was just my interpretation of it. I don't get how code could be a liability in the financial sense, but I do get how every line of code risks bugs and other issues.

[Ygg2]

Sure, but all code is a potential future debt.

You wrote a music player that only allows one artist from list of all artists? Tech debt.

You wrote optimized assembly for x86_64? It's the year 2060, and we only support NGPU_ARM_N_LEG.

The moment your expectations change (which is all the time), your code needs to be changed, and effort isn't free.

[_heimdall]

Tech debt is not part of a financial account or disclosure though. Yes those are forms of debt, no they aren't financial debts or financial liabilities.

[Ygg2]

Sure it isn't. It is still a financial liability. You need to sacrifice time clearing it to get to work that actually pays the bills.