All software development projects have finite resources. Even in the world of AI coding, you are still making tradeoffs and prioritizing some things you are doing over other work that you could do instead. There are all kinds of ways to prioritize but without an intentional process, most organizations default to WYTL (whoever yells the loudest). Cost of delay is a way to consider the impact of time on the delivery of features and provides a way to discuss the economic impact of ordering work in different ways.

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