Something like: software is an amalgamation of the desirable capabilities it provides, which are assets, and the code itself which must be maintained and as suc

Something like: software is an amalgamation of the desirable capabilities it provides, which are assets, and the code itself which must be maintained and as such is a liability. Complex and convoluted code represents a greater liability. Part of your job as a commercial software engineer is to maximize the balance sheet of the projects you work on.