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That's why I always thought analogies comparing it to physical engineering were never helpful.

Software unlike physical stuff doesn't rot/depreciate, the world instead changes around it while it stays constant. Business context and requirements change around it changes to the point where the software itself isn't as useful anymore and it has to be contorted to do something it was never designed to do over time. That's it.

In tech where things the world can move fast this is particularly true.



Software suffers from bit-rot and it the value of the asset does depreciate in accounting practices.




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