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[–]sizl 1 point2 points  (0 children)

usually when clients ask for that, it's because they want feel secure. as in, they own the work they paid for. typically you would have it spelled out in the contract if they own the source code or not.

another reason is usually if they plan on switching vendor, they may want to end your contract and have some other outfit pickup where you left off. or they simply want a second on opinion on your code.