alt Hacker News> Code is not an asset it's a liability, and code that no one has reviewed is even more of a liability.
Code that solves problems and makes you money is by definition an asset. Whether or not the code in question does those things remains to be seen, but code is not strictly a liability or else no one would write it.
"Code is a liability. What the code does for you is an asset." as quoted from https://wiki.c2.com/?SoftwareAsLiability with Last edit December 17, 2013.
This discussion and distinction used to be well known, but I'm happy to help some people become "one of today's lucky 10,000" as quoted from https://xkcd.com/1053/ because it is indeed much more interesting than the alternative approach.