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Real software work is messier: tasks are interrupted, reassigned, reviewed, and resumed from partial states left by another agent or engineer. We study this missing dimension through \\emph{handoff debt}: the rediscovery cost imposed when a predecessor's work is opaque or incomplete. Our takeover protocol interrupts a coding agent at deterministic handoff points, freezes the repository, and evaluates successor agents under four handoff views: repository state only, raw trace, summary notes, and structured notes. Across 75 source tasks, the protocol generates 181 handoff-point tasks and 724 takeover runs per successor model. Across three successor models, context-bearing handoffs reduce median agent events by 20--59\\% and cumulative prompt tokens by 42--63\\% relative to repository-only takeover. 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