Cognitive load is what matters

In particular these variables need to be extremely well named, otherwise people reading the code will still need to remember what exactly is abstracted if the wording doesn't exactly fit their vision. E.g.

> isSecure = condition4 && !condition5

More often than not the real proper name would be "shouldBeSecureBecauseWeAlsoCheckedCondition3Before"

To a point, avoiding the abstraction and putting a comment instead can have better readability. The author's "smart" code could as well be

  ```
  if (val > someConstant // is valid
      && (condition2 || condition3) // is allowed
      && (condition4 && !condition5) // is secure 
  ) {
      ...
  }
  ```