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SpaceX Is Junk. That’s What the Bond Market Says
(archive.ph)
This is a most excellent place for technology news and articles.
Carrying forward technical knowledge is definitely a big help. I suspect that's why Atlas V was able to pay for itself because the booster was so similar to Atlas III which itself was similar to Atlas II.
The satellites I work on play this game constantly. Mission A and B both use the same underlying tech that needs to be developed, but mission A is first. So we charge mission A with all of the cost and then mission B looks a lot cheaper on the books