I have a couple of blog posts modeling application vulnerabilities the way you might think of technical debt.
Part I: Application Security Debt and Application Interest Rates http://www.veracode.com/blog/2011/02/application-security-debt-and-application-interest-rates/ Part II: A Financial Model for Application Security Debt http://www.veracode.com/blog/2011/03/a-financial-model-for-application-security-debt/ -Chris
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