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Being honest about the true cost?
It's taking the 'debt' bit of it seriously - it is by definition the financial cost of short term over long term decisions (including lack of decisions).
A proper analysis would include risk, that is both the chance of an outcome that requires the debt to be paid off, and the financial impact of not doing so.
Looking at it like that, it seems obvious that it should be on the balance sheet, which usually contains far more intangible element. Has anyone ever seen this done?
What is the solution to this? Good architecture from the outset? Being honest about the true cost? Shooting anyone who uses mvp?