The document discusses writing testable code in Magento 1 and 2. It begins by describing assumptions and goals, such as having confidence in deployments and enjoying writing tests. It then discusses what makes code testable, including keeping classes focused on a single purpose/responsibility. The document uses an example Magento module to demonstrate refactoring code from a monolithic observer class to split it into smaller classes separated by purpose. This makes the code easier to test by isolating business logic from entry points like observers. The document advocates extracting business logic from entry points and delegating it to collaborator classes to simplify testing.