FROM THE ORIGINAL BOOK GLOSSARY
Harmony Debt is a present benefit obtained by consuming the system’s future capacity.
It exists when the present benefit reduces a capacity the business will need within a defined time horizon and that capacity is not regenerated or replaced at the same rate over that horizon.
It does not encompass every cost, risk, or sacrifice and is not, in itself, an accounting liability.
THINK ABOUT IT
Are we earning more now by using up something we will need later?
An extra sale is not automatically Harmony Debt. We would need to show that it consumed a necessary future capacity faster than that capacity can be restored.