[mamonster]

In finance (at least in smaller companies), the most common form of tech debt is an Excel spreadsheet governing some super important process that was written by someone from the C-suite 10 years ago and has not been changed since because that person insists that he needs to be able to check it.

"This data in sheets X,Y,Z is all the same, can we make it a named range and make all the cells that need it refer to it directly?"

"No, like this you check that you put it correctly"

I've seen a sheet that was responsible for millions of dollars in revenue where in order for the formulas to work you had to manually adjust 10 cells once you added a line because it was all stuff like "$A$20:$A$458" instead of, you know, referring to a column in a named table.