Different definitions of lines of code

Lines of Code is one of the most controversial source code metrics in software engineering practice. It is relatively easy to calculate, understand and use by the different stakeholders for a variety of purposes – that is why it is the most frequently applied measure in software estimation, quality assurance and many other fields. Yet, there is a high level of variability in the definition and calculation methods of the metric which makes it difficult to use it as a base for important decisions. Furthermore, there are cases when its usage is highly questionable – such as direct programmer productivity assessment.