What it means
Source code includes the instructions and templates developers maintain. A working handover may also need dependency definitions, build instructions and deployment documentation. Access to the source helps another developer understand and continue the project. Ownership, permitted use and handover obligations follow the project agreement and applicable third-party licenses.
Why it matters to your business
A business should understand what it will receive and what is needed to maintain or move the application. Possessing a set of files is useful, but access to relevant accounts and a reproducible setup can matter just as much. Private production secrets need their own controlled transfer and recovery arrangements.
Preparing a maintainable handover
A company changes development supplier. The agreed handover includes the relevant repository, instructions and a record of external services. The receiving team checks that it can build the application and understands which components use third-party licenses, while production credentials move through a separate secure process.
Questions worth asking
Does receiving source code mean owning every component?
Project-specific rights depend on the agreement. Frameworks, libraries, fonts and other third-party materials retain their own license conditions. A handover should identify those dependencies and the permitted use.
Should passwords be stored with the code?
Production credentials should have a controlled secret-management and recovery process rather than being committed to a shared source repository. Document which credentials are required and who is authorized to handle them without exposing their values.