https://marco.org/2008/01/21/if-we-wish-to-count-lines-of-code-we-should-not
If we wish to count lines of code, we should not regard them as “lines produced” but as “lines spent”: the current conventional wisdom is so foolish as to book that count on the wrong side of the ledger.
— Edsger Dijkstra (thanks, Daily Meh)