For a brief, but an enlightening article on Technical Debt (TD), do read this post from Martin Fowler Technical Debt. My focus here is not about what TD is, but rather some thoughts on WHEN in time do you incur it. Knowing that can help you go in with eyes wide open and maybe reduce the debt burden a bit. To assume you will not gain TD means you are either just out of school with no real-world experience or plain naive (no offense to anyone).