http://blogs.msdn.com/elee/archive/2009/03/11/source-code-is-a-liability-not-an-asset.aspx
http://blog.objectmentor.com/articles/2007/04/16/code-is-a-liability
Don’t we spend our entire professional careers designing, writing, and testing code? That’s what we do, right? Well, no. What we actually do is deliver business value, or solutions to real-world problems, or however you want to state it. That’s why companies employ software developers. Source code is merely the necessary evil that’s required to create value. With few exceptions, source code itself is not a valuable commodity.
