> Sure, but replacing code with new (cheaper?) code has cost in itself. Of course. That's true of many assets, usually this is called the "replacement value" o

> Sure, but replacing code with new (cheaper?) code has cost in itself. Of course. That's true of many assets, usually this is called the "replacement value" of the asset. You use replacement value and depreciation to calculate whether replacement is the best option, or whether to extend the life of the asset you already have. Tockey's Return on Software is a fairly readable guide to some of these topics: https://www.amazon.com/Return-Software-Maximizing-Your-Investment/dp/032156149X https://www.amazon.com/Return-Software-Maximizing-Your-Inves...