Data is not an asset, it’s a liability
He's on to something here, but I think the asset/liability duality isn't a matter of your point of view. Code really <i>is</i> a liability, even from the high-level view in the boardroom. The asset is functionality. If you can get more functionality with less code, you improve your balance sheet.<p>By analogy, data is also a liability. The asset is insight.