Likewise, in my experience across many different sizes of company I&#x27;ve never seen LOC used as a productivity metric.<p>The one time I&#x27;ve seen LOC taken seriously was when I&#x27;ve been asked to produce a LOC report as part of a due-diligence audit of a codebase prior to acquisition - that&#x27;s largely because the line of code count of the codebase is indicative of what code IP auditing&#x2F;security auditing&#x2F;localization might ultimately wind up costing the acquiring company so they&#x27;re using it to figure out entries in the liability column, not even valuing the codebase based on LOC count.