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Software Size Measurement: A Framework for Counting Source Statements
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CMU/SEI-92-TR- 20, ESC-TR-92-20. Software Engineering Institute, Carnegie Mellon University, Pittsburgh, Pennsylvania 15213, (September 1992)

This report presents guidelines for defining, recording, and reporting two frequently used measures of software size—physical source lines and logical source statements. We propose a general framework for constructing size definitions and use it to derive operational methods for reducing misunderstandings in measurement results. We show how the methods can be applied to address the information needs of different users while maintaining a common definition of software size.
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