Much has been written about the mechanical aspects of technical debt. Cutter Senior Consultant Kent Beck and Martin Fowler first cataloged what we call code "smells" in 1999. The book in which this catalog of smells appeared is commonly known as "the Refactoring book,"1 and it is a well-known source on the subject of technical debt. But Fowler's book and other writings like it don't address the causes of technical debt. Rather they point out what it is and how to fix it.