The way I have factored these and other type of tech debt is to factor it in as development efficiency. Particularly for startups, as they grow, one engineerin

The way I have factored these and other type of tech debt is to factor it in as development efficiency. Particularly for startups, as they grow, one engineering team objective is to remain efficient as the team is growing. The way to achieve that? By refactoring code and introducing automation (like CI, CD, etc). This gets reflected in the cost of developer time per feature / project. Which can be represented as a KR in the. OKR framework.