In progress work is a liability which could have been an asset.

Any work done that is not yet delivering value further exacerbates the cost of delay. Beyond that though, the mere writing of code obligates it to attention and maintenance, which makes unreleased code an increasing net negative value until it’s released and starts generating a return on investment.rS3

  1. Jeff Sutherland, Scrum: The Art of Doing Twice the Work in Half the Time, First Edition (New York: Crown Business, 2014). (See notes.)