alt Hacker News"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.
It’s well known and also wrong.
Delta’s airplanes also require a great deal of maintenance, and I’m sure they strive to have no more than are necessary for their objectives. But if you talk to one of Delta’s accountants, they will be happy to disabuse you of the notion that the planes are entered in the books as a liability.