Which IT System Is a Utility Asset and Which Is a Strategic Asset?Systems of Record Can Be Highly StrategicLegacy Systems Should not Be Treated as a UtilityUtility Systems Can Become Strategic Due to Changes in the Business LandscapeWhy Internal Quality Matters for Strategic AssetsHigh Internal Quality Drives a Lower Total Cost of DevelopmentTechnical Debt Builds Up When Internal Quality DeterioratesTechnology Excellence Is a ChoiceAdopt Agile Engineering Practices, Beyond Just the Management PracticesKey Points