So the analogy become: Capabilities/functionality is "assets", code is "liability"? (or maybe "perfect" code is closer to equity) Just as "real" assets depreci

So the analogy become: Capabilities/functionality is "assets", code is "liability"? (or maybe "perfect" code is closer to equity) Just as "real" assets depreciate, capabilities/functionality can as well. Require both maintenance and has a operation cost (also beyond hardware cost).