I believe it is in a way. Everywhere I've ever worked in tech leadership has a dataset of applications marked as decom, maintain, or invest. They never plan on

I believe it is in a way. Everywhere I've ever worked in tech leadership has a dataset of applications marked as decom, maintain, or invest. They never plan on doing anything with "maintain" until a replacement comes along. There are hundreds of thousands of saints toiling daily on maintain and decom apps. We need all types to make the world work. There are trucking companies driving old trucks that break down all the time that are total accounting write-offs. They have competitors with shiny new leased fleets. Both situations are known to accounting and reported on. It's a trade off of what leadership does with that info. Is it better to have no expenses and still bring in occasional revenue or is it better to have reliable revenue with high expenses and low margin? Not always an easy decision but definitely not one that resides in accounting.