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THE FINANCEBASE List yours

Guide

Why AI-Generated Code Can Increase Review and Maintenance Costs

By TheFinanceBase Team 9 min read

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AI-generated code can save time during initial implementation and still increase the work—and labor cost—required to review, understand, repair, and maintain it. That outcome is possible, not inevitable: studies report different results depending on the task, codebase, developers, and what they measure. The practical question is not just how quickly code is produced, but whether the whole workflow takes less human effort without leaving defects or unfamiliar code for later.

How can AI-generated code add costs after it is written?

Generating an implementation addresses only one part of software development. A person still needs to establish that the code meets the requirements, fits the surrounding system, behaves correctly in relevant cases, and can be changed safely later. If generated code increases the volume that must be inspected or leaves implementation details harder for the team to explain, some effort may shift from writing to review and maintenance.

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That shift is a plausible mechanism, not proof that every AI-assisted change creates extra work. A coding assistant might help produce a correct, well-understood change quickly. It might also produce code that looks complete but needs additional checking, revision, or explanation. The net effect depends on how much time is saved at the start and whether later work increases enough to offset that saving.

  • Creation: time spent turning a task into working code.
  • Review: time spent checking the proposed change, testing its behavior, and deciding whether it is suitable to merge.
  • Rework: time spent correcting, removing, or replacing code after problems emerge.
  • Maintenance: time spent understanding and changing the code after its original author has moved on or the requirements have changed.

These are different outcomes. A study showing faster task completion does not, by itself, establish that review, rework, or later maintenance fell. Nor does a count of detected issues say how many hours or dollars they cost. Comparisons are most useful when they distinguish the type of work measured and the setting in which it was observed.

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What does the evidence say about review and maintenance costs?

The evidence is mixed. Some studies find increases in review activity, detected issues, or code deletion; others find faster or more complete work, and one forthcoming study record reports no significant downstream difference in its measured outcomes. These results are not interchangeable: they use different methods and examine different stages of development.

Study and setting Work or outcome measured What the finding supports—and what it does not
Meta study authors, 2026; more than 10,000 developers and 400,000 diffs Where AI-associated diffs appeared, review time, and production outages AI-associated diffs were more common in less central code, larger changes, test files, and work by more tenured authors. Review time and outage rates were lower in the AI-associated group, but the authors caution that the differences were confounded by the contexts where the code appeared. This does not show that AI itself reduced review time or outages. Read the ESEM 2026 study record.
Xu et al., 2025; observational analysis of open-source projects, published as a preprint Core developers’ review activity and original-code productivity after Copilot adoption The study reported that core developers reviewed 6.5% more code and had a 19% drop in original-code productivity after adoption. These are associations in the projects examined, not proof that Copilot caused the changes or that the same effects apply to all teams. Read the study record.
Liu et al., 2026; 302,600 verified AI-authored commits across 6,299 GitHub repositories Issues identified through static analysis and whether tracked issues remained in a later repository version The analysis identified 484,366 distinct issues; 89.3% of detected issues were code smells, and 22.7% of tracked AI-introduced issues survived in the latest repository version examined. These are static-analysis findings in the study’s sample—not an industry-wide defect rate, a measure of severity, or an estimate of repair cost. Read the study.
IEEE Transactions on Software Engineering study, 2026; experiment with 69 participants Task completeness, time-based outcomes, and participants’ ability to answer technical questions about code they implemented AI users had higher median task completeness but a 12.5% lower ability to answer technical questions about their code. The study said its time-based analyses did not provide strong evidence of an impact. It is a small experiment, and question-answering is the study’s measure of code ownership; it is not a direct measure of maintenance hours. Read the IEEE paper.
JetBrains Research, 2026; two years of telemetry from 800 developers and a survey of 62 professionals Code production and deletion over time The analysis reported that AI users produced substantially more code and also deleted significantly more. The published abstract does not give a specific amount, so the result supports a qualitative point about both creation and removal—not a numerical estimate of waste or cost. Read the study summary.
Google enterprise randomized trial, 2025; 96 full-time software engineers Time spent on a complex task with AI assistance The trial estimated 21% less time on the task. The paper notes a large confidence interval and cautions against generalizing across tools and time. A task-time result does not settle the total cost of review and maintenance. Read the IEEE paper.
Lund University study record; 151 participants, 95% professionals Later developers’ completion time and code quality when evolving code first produced with or without AI assistance The record reports no significant differences in those outcomes. Its listed publication date is November 2026, after October 25, 2026, so as of that date it should be treated as a forthcoming record, not as an already published study. See the Lund University record.

The findings address different links in the cost chain. The Meta analysis and Xu et al. examine review-related activity in observed settings; Liu et al. count issues from static analysis; the experiment measures task completeness and code understanding; JetBrains reports production and deletion patterns; and the randomized trial focuses on task time. None supplies a single, comparable estimate of the long-term total review and maintenance cost of AI-generated code across organizations.

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Does faster code generation mean lower total development cost?

No. Faster implementation can lower the cost of one task while leaving the team’s total effort unchanged or higher if review, testing, rework, or later changes take longer. To assess the business case, compare the full workflow for similar work rather than treating output speed as a proxy for lifecycle savings.

A useful local accounting model is to measure the human effort spent from task assignment through an agreed follow-up period:

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Total measured effort = implementation + review + testing and validation + rework + follow-up maintenance.

This is a measurement framework, not a formula validated by the studies above. A company can turn its own time records into a labor-cost estimate by applying its chosen loaded labor rates to the hours in each category. The result should be described as the cost of the tasks and period actually measured—not as a universal price for AI-generated code.

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For a fair comparison, use work of similar size and risk, and record whether AI was used and how much code it contributed. Track both initial and follow-up effort. If AI users take on more complex tasks or work in less central areas, differences in measured time may reflect task selection as well as AI use. The Meta study is a reminder that context matters: its lower raw review time for AI-associated diffs did not establish a causal reduction in review effort.

Why can the same AI tool look helpful in one study and costly in another?

Studies can disagree without one necessarily invalidating the others, because they may measure different work, use different study designs, or examine different kinds of code. The observed result can change depending on what counts as productivity and which developers or tasks are included.

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They measure different stages of the work

A controlled task-time experiment can test whether participants finish a particular assignment sooner. An observational study may count how much code core developers review after adoption. Static analysis can identify patterns in code but cannot, by itself, establish how expensive those patterns are to fix. A later-maintenance experiment asks a different question again: whether another developer can successfully evolve existing code.

They use different kinds of evidence

Randomized trials can help isolate the effect of assistance in the tasks and conditions tested, but their results may not generalize to every team or tool. Observational analyses can capture activity in real projects, but changes that happen alongside adoption do not automatically show what caused them. Telemetry records behavior at scale, while surveys add reported experience; neither is the same as a controlled test of long-term maintenance cost.

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They observe different code and developers

Code centrality, change size, test code, author experience, task difficulty, and review norms can all affect how much checking or follow-up a change receives. For example, changes in a less central area may not be comparable with changes that alter a system’s core behavior. Comparing averages without considering these differences can make a tool appear more or less effective than it would be for a particular team’s work.

They do not all measure cost directly

“More issues,” “more code reviewed,” “faster completion,” and “lower outage rates” are not direct substitutes for dollars spent. To claim a cost change, a study would need a defined cost measure or enough information about human effort and its value to calculate one. The sources summarized here do not establish a general monetary estimate for AI-related review and maintenance.

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What should a team measure to find its own break-even point?

Teams can test whether AI assistance saves them effort by recording work across the development lifecycle and comparing similar tasks. The aim is not to assume the tool creates a particular benefit or burden; it is to identify where the team’s time goes.

  1. Define the comparison. Choose a set of comparable tasks and a clear period for follow-up. Record task type, approximate change size, risk, and whether the work touches central or peripheral code.
  2. Record the assistance and authorship context. Note whether AI was used and how much of the proposed implementation it contributed. Do not rely on self-declaration as a complete measure of code provenance: a 2026 ACM study analyzed 613 GitHub snippets and received 111 valid survey responses; 76.6% of respondents said they always or sometimes declared AI-generated code, while 23.4% said they never did. Those are responses in that study, not a universal declaration rate. Read the ACM study.
  3. Separate time categories. Record implementation, review, validation, rework, and later maintenance separately. If time is reported only as one overall figure, it will be difficult to tell whether any change arose at the start or later.
  4. Track outcomes as well as hours. Note whether the task met its requirements, what reviewers requested, whether issues were found, and whether follow-up changes were needed. A quicker result is not useful if the comparison ignores whether the resulting code works for its intended purpose.
  5. Compare like with like and report uncertainty. Look for patterns across enough similar tasks to be useful, and distinguish measured associations from causal conclusions. Include the follow-up window and the kinds of tasks observed so the result is not presented more broadly than the evidence allows.

These are practical measurement choices, not a checklist tested by the cited studies. Their purpose is to keep a team from mistaking code volume or initial task time for a complete accounting of effort.

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What should developers and reviewers take from these findings?

The findings support a cautious, conditional conclusion: AI assistance can change where development effort is spent, but the available evidence does not establish that it always raises—or always lowers—total cost. Some studies report useful task outcomes; others identify additional review activity, persistent static-analysis findings, or a gap between task completeness and developers’ ability to explain their code.

For engineering and budget decisions, use evidence from the work that matters to your team. Treat an initial speed improvement as one component of the result, not as proof of lifecycle savings. Likewise, do not translate detected issue counts or review activity into a dollar loss without measuring the associated labor and defining the tasks and period being counted.

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Frequently Asked Questions

Does a code smell mean the code contains a bug?

Not necessarily. A code smell is a pattern flagged as potentially problematic or difficult to maintain; it does not by itself prove that the program behaves incorrectly. The static-analysis issue counts in a study therefore should not be read as an equal number of confirmed functional defects.

Can a company calculate the return on investment of AI coding tools?

It can estimate a return for its own use by comparing measured labor and outcomes against the costs it chooses to include, such as tool fees and employee time. The estimate is specific to the tasks, team, and observation period measured; the studies summarized here do not provide a universal return figure.

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Why is it difficult to know exactly which code was written by AI?

Code provenance can be obscured when developers edit, combine, or omit disclosures about generated suggestions. The ACM study’s survey results show that declaration practices varied among respondents, so a team evaluating its own workflow should define how AI contribution is recorded rather than assume that repository history alone answers the question.

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