The "accounting" features in the source code may be finished and bug-free, but if the outside world has changed and now the user can't install the software, or it won't run on their system, or it's not compatible with other current software, then the software system doesn't grant the capability "accounting," even though the features are "finished."
Nothing with a boundary is ever finished. Boundaries just keep the outside world from coming in too fast to handle. If you don't maintain them then eventually the system will be overwhelmed and fail, a little at a time, or all at once.