Page "Source lines of code" Paragraph 2

There are two major types of SLOC measures: physical SLOC ( LOC ) and logical SLOC ( LLOC ).

Specific definitions of these two measures vary, but the most common definition of physical SLOC is a count of lines in the text of the program's source code including comment lines.

Blank lines are also included unless the lines of code in a section consists of more than 25 % blank lines.

In this case blank lines in excess of 25 % are not counted toward lines of code.