Contrary to the CLOC tool (http://cloc.sourceforge.net) I argue that comments in the code are useful and should be counted in the “real” lines of code. I think that this gives a nice incentive to developers for commenting their code. Of course that holds assuming that you are not trying to fool anyone by artificially increasing the lines of your code. If your are trying to fool people, you can still do it with comments being removed (but I’m not going to tell you how).