The balance between extract and inlining of functions is one of the hardest refactorings to get right.
Context transference refers to the amount of information that needs to be passed between boundaries when extracting a function.
A poor refactor occurs when 100% of the callers' context needs to be transferred for the new function to be meaningful, resulting in increased cognitive load.
Extraction refactorings should operate on a strict subset of the context of the parent function to be meaningful and not detrimental to reading code.