This is just a scratch on the surface, but I like the following statement from Technical Debt Metaphors Get It so Wrong and, anecdotally (only because I've never bothered to formally track it), I concur that developers will feel the pain (and try to hide it) before it impacts the business.
"This isn’t a simple language problem. It is a fundamental misunderstanding of roles that is naive to the way software development works. Programmers will be the primary sufferers of technical debt. Eventually the business will suffer with a slower pace of innovation and development and higher turnover. But well before that, programmers will be fixing (and refixing) obscure bugs, will bristle under management that tells them to go faster, will be working extra hours to try to improve things, and will eventually burn out. The business will only suffer once real damage has been done to a programming team, and many have given up."
Erik once crafted a Snrky related to Technical Debt:
http://www.snrky.com/2013/02/does-this-mean-were-headed-over_21.html
So did I, although a lot less technical:
http://www.snrky.com/2012/01/deduct-it-from-you-iou.html
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