It seems to me a better metric would be based on the % completed of the various components of your application/work. Whether you are dealing with invidual procedures that you are updating, COM or DLL, or a complete application, a developer generally has a map (at least in their head) of what needs to be done, how it is divided into segments, how complex a segment might be, time frame to complete each segment, etc.,etc. Progress is then a measurement of the quantity of work/results completed against the total work to accomplish. Line counting reminds me of grammar school book reports (must be X number of words) so the child uses every adjective and adverb they know to "pad" their work at the expense of knowledge, quality or even intelligibility!