Let’s say that you are working on an application that has some features and you have enabled logging in the system to help capture some exceptions and errors in case if you have to trace the problem.  Let’s say for some reason the logging does not work.  At the same time in one of the screens you have a typo error and there are grammatical mistakes in the messages you are displaying. As a developer how do you prioritize and fix the errors?  The typo and grammatical error might be simpler to fix and the log problem might take time for you to identify where the problem is and then find a solution to fix it.  Now if you decide the priority on the complexity then you might start addressing the log error. But if you really think from the business perspective you will understand that the typo and grammatical error is much critical than the log issue.  The log issue will not stop your system from functioning. And even though the typo and grammatical error is not going to stop the system from running, these are viewed by your customer as critical.  Because end users see it and the presentation, aesthetics and appropriate content of the system are the ones that users will look for rather than knowing the technology that enables it. The point is do not estimate a bug by the simplicity or complexity of how it can be fixed but estimate it based on the business value of it.