The gold standard for a codebase isn’t perfection - it’s impact. Financially, the closest analogy is ROI minus Operating Costs: as long as that number is positive, you’re technically in good shape. But the real goal is to maximize that difference. For internal systems, that means pairing high ROI with high Business Impact Value.
The hidden danger? ‘Skeletons in the closet’ - technical debt, brittle architecture, poor documentation - inflate Operating Costs over time. They erode ROI silently, turning what looked like a strong investment into a liability. A truly great codebase isn’t just functional; it’s engineered to minimize those skeletons.