The document discusses metrics used for software testing and their potential problems. It provides examples of common metrics like test cases planned vs executed, bugs found, and code coverage. It then explains Goodhart's Law, which states that any metric used as a target will cease to be a useful measure. The document outlines elements of bad metrics like comparing inconsistent items, creating competition, and being easy to artificially inflate. It recommends tracking expected effort with a whiteboard and spreadsheet instead of raw numbers to avoid issues with bad metrics.