Leverage is a combination of an asset and a liability. You gain assets in the short term in exchange for a long term liability. There is a difference between c

Leverage is a combination of an asset and a liability. You gain assets in the short term in exchange for a long term liability. There is a difference between code and a liability. If a business could wave a magic wand and instantly remove all liabilities from the balance sheet, it would do so without question. They would not, however, do that for code (or the business would collapse).