Handoff Debt: The Rediscovery Cost When Coding Agents Take Over Interrupted Tasks

AI coding agents increasingly accept assigned software tasks, modify repositories under bounded authority, and return work packages for review. Prior work proposed the software delegation contract, covering the task, authority, returned work package, and acceptance context, as the unit of analysis for delegated coding work, but did not measure its effects. This paper reports a controlled pilot study of explicit delegation contracts for coding agents. We built a dependency-free TypeScript API task environment with seeded defects and documentation gaps, authored ten tasks across five families, and ran 64 agent executions across two model tiers under three conditions: a realistic issue-style prompt, an explicit delegation contract, and a contract with a required evidence bundle. Each run was scored with hidden acceptance tests, mutation checks, and scope analysis, then reviewed by three independent condition-blinded model-based reviewers using a fixed rubric, for 192 reviews. Explicit contracts did not improve objective task outcomes: all 64 runs passed hidden acceptance checks, with zero scope violations. They did improve reviewability. Evidence sufficiency improved in 22 of 30 paired comparisons and worsened in none (+0.83 on a 5-point scale, p < 0.0001, Cliff's delta = 0.66); reviewer ambiguity decreased (p = 0.035); changed-file lists, known-limitations sections, residual-risk sections, and reviewer checklists appeared mostly or only when demanded by the contract. Contracts cost +13% agent tokens and +38% wall-clock time, with larger effects for the weaker model tier. On these small tasks, delegation contracts bought reviewability rather than correctness.

Scaling coding agents requires a continuing supply of executable data for training, benchmarking, and continuous evaluation. Each task must couple a realistic software state with a specification, development tools, and reliable verification. To expand this supply, we present Change2Task, a system grounded in repository history that converts merged pull requests into verified tasks on healthy modern revisions of the same repository. It aligns historical evidence with evolved code, reconstructs task states through Patch Reversal, Code Mapping, or Agent Reconstruction, and validates the lifecycle from a healthy base to a task state and a restored state. By deriving multiple tasks grounded in developer evidence from maintained environments, Change2Task provides executable data for coding agent training and evaluation while reducing repeated environment setup, storage, and task construction effort. We evaluate the system through five common and widely adopted coding agent task families: Bug Fix, Feature Addition, Test Generation, Application Programming Interface Migration, and Security Repair. Starting from 1,130 source changes eligible for construction, Change2Task achieves 79.6% verified task construction success across these task families. On a matched candidate set, it recovers 29.2% more verified tasks than a construction baseline based on pull requests. Historical and reconstructed cases achieve up to 98.0% matched outcome agreement under agent evaluation, while reuse of modern bases reduces measured expenditure across the complete pipeline by 10.8%.

Two prompts can request the same code change and produce the same correct patch, yet cause a coding agent to perform radically different kinds and amounts of work. We study this effect in a preregistered benchmark spanning 4,644 valid runs, 24 deterministic coding tasks, seven reasoning models, and two real agent harnesses. The central finding is that prompt wording does not merely scale total effort; it changes where that effort is spent. Multiple approaches and deep thinking primarily inflate reasoning. Multiple approaches increases reasoning by 2.4x to 7.4x across all six open models and creates about three elaborated but discarded solution branches, while still yielding only one implemented solution and no success gain. Maximum certainty activates a different pathway: repeated verification propagates into extra test runs, tool calls, turns, latency, and context growth. Runs with high redundant verification cost 18x the clean-run median, execute 2.5x more tool calls, and take 3x longer, again without a success gradient. These mechanisms therefore have distinct cost carriers: some prompts are reasoning-heavy and token-borne, while others are tool-heavy and system-borne. Harness design amplifies both effects and changes cost per successful task by 5x to 30x in our setting. The findings survive a frozen holdout, paraphrase tests, a Kimi-K3 replication, and a first-party Claude Sonnet 5 study. In contrast, bounded-efficiency wording preserves diagnosis and final validation while avoiding the measured waste mechanisms. Prompt engineering for coding agents is therefore work design: it determines what the agent thinks through, what it executes, and when it stops.