Organizations that own or use software assets require a structured and validated approach for making decisions on how to update, migrate, or reengineer their legacy assets. A model has recently been developed to understand technical transformations at different levels of abstraction. However, this model, which focuses on technical issues, is not yet accessible for decision-makers. This report outlines the foundation of a structured and coherent method, based on the "horseshoe" model, that will help practitioners make appropriate reengineering choices.

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