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A significant collection of software assets are used in all high-tech organizations and software business. Today, the major concern is with the maintenance and reuse of software which can be further invested in such a manner that its value may increase with passage of time but not like accountability whose value diminishes with the time. It has been an issue of forceful debate and keen interest for more than two decades for the software engineers to make a choice between the software reengineering and software maintenance. Metric structure which has been discussed in this work can be helpful in calculating the required reengineering cost of system and its various modules. Its authenticity has been proved with the help of a case study.
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