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My TL;DR - estimate (sustainable) Value-add capacity.

The current/instantaneous value-add capacity is what the team/department can deliver in a short-time without consideration of hidden costs (tech debt). The 'sustainable' modifier adjusts that to be a long-term average.

This is something developers and team managers will certainly know, but is good to see framed from the top-down (though I don't know how many C-level execs know tech debt 'in the gut'). Usually it's ignored until it gets so bad a rewrite is required.



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