Business assets depreciate over time, nearly all of them, it’s only the amalgam that can steadily appreciate, as assets are cycled in and out. Business is fine

Business assets depreciate over time, nearly all of them, it’s only the amalgam that can steadily appreciate, as assets are cycled in and out. Business is fine with that. The problem with software is that software deprecation cannot be readily modeled in Excel. We’re back to the problem of quantifying Engineering Debt. The best I can come up with number of WTF moments per unit of cyclomatic complexity. The second best is aggregate cortisol level of developers divided by the business value produced during a release.