Accounting Through Code: The Day You Got Paid Is Not the Day You Earned It
On January 20, we received ₩3,000,000 for a 6-month subscription. How much was January revenue? I thought it was ₩3,000,000. I was wrong.
think in systems. ship what matters.
On January 20, we received ₩3,000,000 for a 6-month subscription. How much was January revenue? I thought it was ₩3,000,000. I was wrong.
A passage from the Doctrine of the Mean, quoted in the Korean film The Fatal Encounter. The same principle applies to how we work.
Opposing claims from the same stage. OpenAI's Ryan Lopopolo said 'code is free,' and Matt Pocock countered that 'bad code is the most expensive it's ever been.' Not a contradiction — two sides of the same coin.
The same month MCP hit 97 million downloads, Perplexity pulled away and the Y Combinator CEO built a CLI alternative in 30 minutes. There are things the downloads do not tell you.
Dissecting failure is subtraction. Dissecting success is addition. On reproducing what worked in the next chapter.
A Broken Pipe that fell once or twice a month at dawn. pool_pre_ping=True wasn't enough. The culprit was the WSGI-era legacy baked into SQLAlchemy's scoped_session.
The Ship of Theseus paradox and the Strangler Fig pattern. When the last legacy code is gone, is it still the same service?
Andrej Karpathy's LLM knowledge base methodology. A raw → wiki → output 3-layer architecture, incremental compilation, and knowledge linting. The era of manipulating knowledge instead of code is arriving.
git worktree is a decade-old feature, but it is gaining new relevance as infrastructure for running AI coding agents in parallel.
I read it a year ago before changing jobs, and again recently to recommend to a colleague who just became a leader. Same book, different underlines.
The numbers executives present and the reality developers experience are different. We asked a developer at DeNA directly.
In 2026, DeNA revealed the results of going "AI All-In" for one year. The scale of numbers and depth of organizational transformation suggest this is not just a tool adoption — it marks a new inflection point for the Japanese IT industry.
A 1-cent discrepancy in our settlement system. Rounding is not just math — it is business policy.
This post is based on my experience during the OKR hype. Many organizations have since reached similar conclusions, but I wanted to document what I observed firsthand.