The document discusses refactoring code to make it testable. It describes some common challenges like lack of time and difficulties controlling inputs. It advocates that refactoring into modules and writing unit tests provides benefits like easier testing, enforcing better architecture, and catching errors quickly. An example of refactoring a login view controller is provided, extracting the login logic into a separate manager class to make it more independent and testable. Dependency injection techniques are also covered to simplify testing mock objects. The conclusion stresses that refactoring for testability is important but requires time upfront to see long term benefits.