IOW
The only feasible measurement of software is its market value, or productivity gain measured in $$$.
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Since there is a lot of problem solving involved, software development is very risky undertaking. This risk has to be managed, not shifted around through metrics and similar tricks. Yea, tricks. As I said before, any measurement, which ultimately translates to money, must be exact. If it's not, it's fundamentally unfair, it's like inaccurate weighting scale on food market.