The document discusses technical debt in software development. It defines technical debt as the implied cost of taking an easy solution now instead of a better approach that would take more time. It proposes several ways to manage technical debt, such as adding technical debt repayment tasks to the product backlog, prioritizing them in sprints alongside user stories, and dedicating a percentage of team time to reducing technical debt. The document advocates for practices like code reviews to prevent adding new technical debt and the "Boy Scout Rule" to leave code cleaner after working on it.