The biggest factor in the calculation should be the "key sales and commitments". That could mean two weeks of extra development time for other features, so +80 hours.
Also, by finishing the feature it could be that the client realizes the feature was not critically important and it works good enough, so it doesn't need to be developed further. +5 hours
My point is, the true cost of technical debt is more than development, it's also early decisions, releasing a feature earlier than competitors, learning faster, ...
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The biggest factor in the calculation should be the "key sales and commitments". That could mean two weeks of extra development time for other features, so +80 hours.
Also, by finishing the feature it could be that the client realizes the feature was not critically important and it works good enough, so it doesn't need to be developed further. +5 hours
My point is, the true cost of technical debt is more than development, it's also early decisions, releasing a feature earlier than competitors, learning faster, ...