I work for a software startup that ran out of runway. Our execs laid off most of the dev team but asked me to stay behind with one of the engineers to help "wind down" the company and sell the product to a bigger company.

For people who sold their products to bigger companies, or people on the other end who have integrated purchased code into their products, which things should I be focusing on? Which things are a waste of time?

A short list we worked up...

- Improving unit testing coverage - Polishing user-facing documentation - Cleaning up our JIRA tickets (there are a lot of old ones in there that we know to ignore but somebody new might not) - Making sure manual test cases are well-documented - Notifying existing customers