I don't think you have to consciously decide to take on debt in code. First of all, you could just not realize you're making a bad decision. Maybe you are inexperienced. Second, and I think more importantly, you can do everything right based on the information you have at that moment and then it becomes debt later as you get more information, understand more about new use-cases, etc. This is an oldie but a goodie by Martin Fowler - martinfowler.com/bliki/TechnicalDe...
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I don't think you have to consciously decide to take on debt in code. First of all, you could just not realize you're making a bad decision. Maybe you are inexperienced. Second, and I think more importantly, you can do everything right based on the information you have at that moment and then it becomes debt later as you get more information, understand more about new use-cases, etc. This is an oldie but a goodie by Martin Fowler - martinfowler.com/bliki/TechnicalDe...