In this metaphor, all code (new or old) is a liability and the revenue&#x2F;value stream derived from it is the asset. As a developer, you&#x27;re trying to maximize assets minus liabilities. It&#x27;s okay to take on a liability as long as it&#x27;s balanced by a greater asset.<p>But buying on margin increases your volatility and risk exposure, so you shouldn&#x27;t take on more than you need to. Assuming zero transaction costs, it&#x27;s always a good idea to substitute less code for the same benefit.