Code is an asset/liability the same way that unstable volatile chemicals are. If you use them promptly, in the right way, you'll make money. If you let it sit

Code is an asset/liability the same way that unstable volatile chemicals are. If you use them promptly, in the right way, you'll make money. If you let it sit and degrade, or spill it, then it's a liability. While source code--unlike certain chemicals--doesn't spontaneously change on its own, its fitness-for-purpose does, as the organization constantly shifts goals and process.