diff --git a/man/scount.1 b/man/scount.1
index 8600849..ebdd9a5 100644
--- a/man/scount.1
+++ b/man/scount.1
@@ -24,6 +24,7 @@ Cb Cb
 L L.
 Abbr.|Description
 LLC|Logical lines of code
+LOC|Physical lines of code
 PHL|Hard physical lines
 WRD|Number of words
 CHR|Number of characters
@@ -55,7 +56,7 @@ This option can only be used on a single file input.
 .B \-l, \-\-lines
 Compute and display only line-specific metrics.
 .br
-This includes logical and physical lines.
+This includes logical lines of code, physical lines of code and hard physical lines.
 .TP
 .B \-\-show\-files
 Show a table of individual files in the result when the given input path refers to a directory.
diff --git a/src/lib/CMakeLists.txt b/src/lib/CMakeLists.txt
index 08d4b22..747fdc3 100644
--- a/src/lib/CMakeLists.txt
+++ b/src/lib/CMakeLists.txt
@@ -43,6 +43,7 @@ target_sources(
     "c/lang_cpp.c"
     "c/logical.c"
     "c/physical.c"
+    "c/loc.c"
     "c/statistics.c"
     "c/tree.c"
     "c/words.c"
diff --git a/src/lib/c/evaluation.h b/src/lib/c/evaluation.h
index 5007854..c2d9ef5 100644
--- a/src/lib/c/evaluation.h
+++ b/src/lib/c/evaluation.h
@@ -148,6 +148,28 @@ NodeVisitor createEvaluationFunction(RcnTextFormat language);
  */
 const char* getInlineSourceCommentString(RcnTextFormat language);
 
+/**
+ * Returns the opening marker for block comments in the specified programming
+ * language (e.g. slash-star for C-family languages), or NULL if the language
+ * does not support block comments. The caller does not own the returned string
+ * and must not attempt to free it.
+ */
+const char* getBlockCommentStartString(RcnTextFormat language);
+
+/**
+ * Returns the closing marker for block comments in the specified programming
+ * language (e.g. star-slash for C-family languages), or NULL if the language
+ * does not support block comments. The caller does not own the returned string
+ * and must not attempt to free it.
+ */
+const char* getBlockCommentEndString(RcnTextFormat language);
+
+/**
+ * Returns true if the specified format denotes a supported programming
+ * language for LOC counting, false otherwise (e.g. for plain-text).
+ */
+bool isLocEnabled(RcnTextFormat language);
+
 /**
  * Allocates a new node evaluation context for an annotation operation.
  * Ownership of the returned context is transferred to the caller. It must be
diff --git a/src/lib/c/factories.c b/src/lib/c/factories.c
index 936e196..eb5bd42 100644
--- a/src/lib/c/factories.c
+++ b/src/lib/c/factories.c
@@ -102,6 +102,54 @@ const char* getInlineSourceCommentString(RcnTextFormat language) {
     }
 }
 
+const char* getBlockCommentStartString(RcnTextFormat language) {
+    switch (language) {
+        case RCN_LANG_C:
+        case RCN_LANG_JAVA:
+        case RCN_LANG_CPP:
+        case RCN_LANG_JAVASCRIPT:
+        case RCN_LANG_TYPESCRIPT:
+            return "/*";
+        case RCN_LANG_PYTHON:
+        case RCN_LANG_R:
+        case RCN_LANG_BASH:
+        default:
+            return NULL;
+    }
+}
+
+const char* getBlockCommentEndString(RcnTextFormat language) {
+    switch (language) {
+        case RCN_LANG_C:
+        case RCN_LANG_JAVA:
+        case RCN_LANG_CPP:
+        case RCN_LANG_JAVASCRIPT:
+        case RCN_LANG_TYPESCRIPT:
+            return "*/";
+        case RCN_LANG_PYTHON:
+        case RCN_LANG_R:
+        case RCN_LANG_BASH:
+        default:
+            return NULL;
+    }
+}
+
+bool isLocEnabled(RcnTextFormat language) {
+    switch (language) {
+        case RCN_LANG_C:
+        case RCN_LANG_JAVA:
+        case RCN_LANG_PYTHON:
+        case RCN_LANG_CPP:
+        case RCN_LANG_JAVASCRIPT:
+        case RCN_LANG_TYPESCRIPT:
+        case RCN_LANG_R:
+        case RCN_LANG_BASH:
+            return true;
+        default:
+            return false;
+    }
+}
+
 SourceFormatDetection detectSourceFormat(const RcnSourceFile* file) {
     SourceFormatDetection detection = {
         .isSupportedFormat = false,
diff --git a/src/lib/c/loc.c b/src/lib/c/loc.c
new file mode 100644
index 0000000..fd5a925
--- /dev/null
+++ b/src/lib/c/loc.c
@@ -0,0 +1,567 @@
+/*
+ * Copyright (C) 2026 Raven Computing
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ * http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+#include <stddef.h>
+#include <stdbool.h>
+#include <stdint.h>
+#include <string.h>
+#include <assert.h>
+
+#include "reckon/reckon.h"
+#include "evaluation.h"
+
+/**
+ * Returns true if the given byte is an ASCII whitespace character
+ * (space, tab, carriage return, form feed, or vertical tab).
+ */
+static inline bool isAsciiSpace(char character) {
+    return character == ' '
+        || character == '\t'
+        || character == '\r'
+        || character == '\f'
+        || character == '\v';
+}
+
+static const char* searchBlockClosingMarker(
+    const char* ptr,
+    const char* end,
+    const char* lineComment,
+    size_t lineComLen,
+    const char* blockStart,
+    size_t blockStartLen,
+    const char* blockEnd,
+    size_t blockEndLen
+) {
+    size_t searchLen = (size_t) (end - ptr);
+    const char* closingFound = NULL;
+    if (blockEndLen > 0 && searchLen >= blockEndLen) {
+        const size_t maxOffset = searchLen - blockEndLen;
+        for (size_t offset = 0; offset <= maxOffset; ++offset) {
+            if (memcmp(ptr + offset, blockEnd, blockEndLen) == 0) {
+                closingFound = ptr + offset;
+                break;
+            }
+        }
+    }
+    return closingFound;
+}
+
+/**
+ * Scans the byte range [ptr, end) to determine whether it contains actual
+ * source code, updating the block-comment tracking state as boundaries
+ * are crossed.
+ *
+ * A line segment is counted as source code if it contains at least one
+ * character that is not whitespace and not part of a comment.
+ *
+ * @param ptr Start of the line segment (inclusive).
+ * @param end End of the line segment (exclusive). Should point at the NL byte
+ *            or one past the last byte of text.
+ * @param lineComment Null-terminated line-comment start marker, or NULL.
+ * @param lineComLen strlen(lineComment), or 0 if lineComment is NULL.
+ * @param blockStart Null-terminated block-comment start marker, or NULL.
+ * @param blockStartLen strlen(blockStart), or 0 if blockStart is NULL.
+ * @param blockEnd Null-terminated block-comment end marker, or NULL.
+ * @param blockEndLen strlen(blockEnd), or 0 if blockEnd is NULL.
+ * @param inBlockComment Out param: whether currently inside a block
+ *                       comment when entering the segment.
+ * @return True if the line segment contains source code.
+ */
+static bool segmentHasCode(
+    const char* ptr,
+    const char* end,
+    const char* lineComment,
+    size_t lineComLen,
+    const char* blockStart,
+    size_t blockStartLen,
+    const char* blockEnd,
+    size_t blockEndLen,
+    bool* inBlockComment
+) {
+    while (ptr < end) {
+        if (*inBlockComment) {
+            // Look for the end of the block comment in this segment
+            const char* found = searchBlockClosingMarker(
+                ptr, end,
+                lineComment, lineComLen,
+                blockStart, blockStartLen,
+                blockEnd, blockEndLen
+            );
+            if (!found) {
+                return false; // Entire segment is within a block comment
+            }
+            ptr = found + blockEndLen;
+            *inBlockComment = false;
+            continue;
+        }
+
+        if (isAsciiSpace(*ptr)) {
+            ++ptr;
+            continue;
+        }
+
+        const size_t remaining = (size_t) (end - ptr);
+
+        // Check for line-comment marker
+        if (lineComLen > 0
+            && remaining >= lineComLen
+            && memcmp(ptr, lineComment, lineComLen) == 0) {
+
+            return false;
+        }
+
+        // Check for block-comment start marker
+        if (blockStartLen > 0
+            && remaining >= blockStartLen
+            && memcmp(ptr, blockStart, blockStartLen) == 0) {
+
+            // Search for the matching closing marker on the same line
+            const char* closingFound = searchBlockClosingMarker(
+                ptr + blockStartLen, end,
+                lineComment, lineComLen,
+                blockStart, blockStartLen,
+                blockEnd, blockEndLen
+            );
+            if (!closingFound) {
+                *inBlockComment = true;
+                return false; // Block comment continues on the next line
+            }
+            // Is inline block comment. Skip over it and continue scanning
+            ptr = closingFound + blockEndLen;
+            continue;
+        }
+
+        // Non-whitespace, non-comment character, so this line has source code
+        return true;
+    }
+    return false;
+}
+
+/**
+ * Counts LOC in UTF-8 encoded text (with or without BOM).
+ */
+static RcnCount countLocUTF8(
+    RcnSourceText source,
+    const char* lineComment,
+    size_t lineComLen,
+    const char* blockStart,
+    size_t blockStartLen,
+    const char* blockEnd,
+    size_t blockEndLen
+) {
+    RcnCount count = 0;
+    const char* text = source.text;
+    size_t size = source.size;
+
+    // Skip UTF-8 BOM if present
+    if (hasUTF8BOM(source)) {
+        text += 3;
+        size -= 3;
+    }
+
+    bool inBlockComment = false;
+    const char* pos = text;
+    const char* const textEnd = text + size;
+
+    while (pos < textEnd) {
+        // Locate the end of the current line
+        const char* lineEnd = pos;
+        while (lineEnd < textEnd && *lineEnd != '\n') {
+            ++lineEnd;
+        }
+
+        const bool lineHasSourceCode = segmentHasCode(
+            pos, lineEnd,
+            lineComment, lineComLen,
+            blockStart, blockStartLen,
+            blockEnd, blockEndLen,
+            &inBlockComment
+        );
+        if (lineHasSourceCode) {
+            ++count;
+        }
+
+        // Advance past the NL, or stop if at end of text
+        pos = (lineEnd < textEnd) ? lineEnd + 1 : textEnd;
+    }
+
+    return count;
+}
+
+/**
+ * Returns the ASCII code of the UTF-16 code unit at byte offset `offset`
+ * within `text`, or 0 if the code unit is not a pure ASCII character
+ * or represents the null character.
+ *
+ * No bounds checking is performed. The caller must ensure at least two bytes
+ * are available at `offset`.
+ */
+static inline unsigned char utf16AsciiAt(
+    const char* text,
+    size_t offset,
+    bool isLittleEndian
+) {
+    unsigned char low = (unsigned char)(
+        isLittleEndian ? text[offset] : text[offset + 1]
+    );
+    unsigned char high = (unsigned char)(
+        isLittleEndian ? text[offset + 1] : text[offset]
+    );
+    return (high == 0 && low > 0 && low < 128) ? low : 0;
+}
+
+/**
+ * Searches for the first occurrence of the ASCII string `target` encoded
+ * as UTF-16 code units within the byte range [text, text+length).
+ * The search advances in 2-byte steps.
+ *
+ * Returns the byte offset of the first match, or `SIZE_MAX` if not found.
+ */
+static size_t utf16FindAscii(
+    const char* text,
+    size_t length,
+    const char* target,
+    size_t targetLength,
+    bool isLittleEndian
+) {
+    const size_t targetBytes = targetLength * 2;
+    if (targetBytes == 0 || targetBytes > length) {
+        return SIZE_MAX;
+    }
+    for (size_t i = 0; i + targetBytes <= length; i += 2) {
+        bool match = true;
+        for (size_t j = 0; j < targetLength; ++j) {
+            unsigned char character = utf16AsciiAt(
+                text,
+                i + j * 2,
+                isLittleEndian
+            );
+            if (character != (unsigned char) target[j]) {
+                match = false;
+                break;
+            }
+        }
+        if (match) {
+            return i;
+        }
+    }
+    return SIZE_MAX;
+}
+
+/**
+ * Returns the byte offset of the current UTF-16 line ending (`\n`) or the
+ * first byte past the end of available input if the line has no terminator.
+ */
+static size_t utf16LineEndOffset(
+    const char* text,
+    size_t size,
+    size_t offset,
+    bool isLittleEndian
+) {
+    size_t lineEndOffset = offset;
+    while ((lineEndOffset + 1) < size) {
+        unsigned char character = utf16AsciiAt(
+            text,
+            lineEndOffset,
+            isLittleEndian
+        );
+        if (character == '\n') {
+            break;
+        }
+        lineEndOffset += 2;
+    }
+    return lineEndOffset;
+}
+
+static bool utf16AdvanceOverBlockComment(
+    const char* text,
+    size_t lineEndOffset,
+    bool isLittleEndian,
+    const char* blockEnd,
+    size_t blockEndLen,
+    size_t* scan,
+    bool* inBlockComment
+) {
+    const size_t remaining = lineEndOffset - *scan;
+    const size_t found = utf16FindAscii(
+        text + *scan,
+        remaining,
+        blockEnd, blockEndLen,
+        isLittleEndian
+    );
+    if (found == SIZE_MAX) {
+        return false;
+    }
+    *scan += found + (blockEndLen * 2);
+    *inBlockComment = false;
+    return true;
+}
+
+static bool utf16StartsWithAsciiAt(
+    const char* text,
+    size_t scan,
+    bool isLittleEndian,
+    const char* marker,
+    size_t markerLen
+) {
+    return (
+        markerLen > 0
+        && utf16FindAscii(
+            text + scan,
+            markerLen * 2,
+            marker,
+            markerLen,
+            isLittleEndian
+        ) == 0
+    );
+}
+
+static bool utf16ConsumeInlineBlockComment(
+    const char* text,
+    size_t lineEndOffset,
+    bool isLittleEndian,
+    const char* blockEnd,
+    size_t blockEndLen,
+    size_t* scan,
+    bool* inBlockComment,
+    size_t blockStartLen
+) {
+    const size_t afterStart = *scan + (blockStartLen * 2);
+    const size_t searchLen = lineEndOffset - afterStart;
+    size_t closingFound = SIZE_MAX;
+
+    if (blockEndLen > 0) {
+        closingFound = utf16FindAscii(
+            text + afterStart,
+            searchLen,
+            blockEnd,
+            blockEndLen,
+            isLittleEndian
+        );
+    }
+    if (closingFound == SIZE_MAX) {
+        *inBlockComment = true;
+        return false;
+    }
+
+    *scan = afterStart + closingFound + (blockEndLen * 2);
+    return true;
+}
+
+static bool utf16LineHasCode(
+    const char* text,
+    bool isLittleEndian,
+    const char* lineComment,
+    size_t lineComLen,
+    const char* blockStart,
+    size_t blockStartLen,
+    const char* blockEnd,
+    size_t blockEndLen,
+    size_t offset,
+    size_t lineEndOffset,
+    bool* inBlockComment
+) {
+    size_t scan = offset;
+
+    while ((scan + 1) <= lineEndOffset) {
+        if (*inBlockComment) {
+            if (!utf16AdvanceOverBlockComment(
+                text,
+                lineEndOffset,
+                isLittleEndian,
+                blockEnd,
+                blockEndLen,
+                &scan,
+                inBlockComment)
+            ) {
+                return false;
+            }
+            continue;
+        }
+
+        char character = (char) utf16AsciiAt(text, scan, isLittleEndian);
+        if (isAsciiSpace(character)) {
+            scan += 2;
+            continue;
+        }
+
+        const size_t remaining = lineEndOffset - scan;
+
+        if (lineComLen > 0 && remaining >= (lineComLen * 2)
+            && utf16StartsWithAsciiAt(
+                text,
+                scan,
+                isLittleEndian,
+                lineComment,
+                lineComLen
+            )
+        ) {
+            return false;
+        }
+
+        if (blockStartLen > 0 && remaining >= (blockStartLen * 2)
+            && utf16StartsWithAsciiAt(
+                text,
+                scan,
+                isLittleEndian,
+                blockStart,
+                blockStartLen)) {
+
+            if (!utf16ConsumeInlineBlockComment(
+                text,
+                lineEndOffset,
+                isLittleEndian,
+                blockEnd,
+                blockEndLen,
+                &scan,
+                inBlockComment,
+                blockStartLen
+            )) {
+                return false;
+            }
+            continue;
+        }
+
+        return true;
+    }
+
+    return false;
+}
+
+/**
+ * Counts LOC in UTF-16 encoded text (LE or BE).
+ * `text` points to the first byte after the BOM.
+ * `size` is the number of remaining bytes.
+ */
+static RcnCount countLocUTF16(
+    const char* text,
+    size_t size,
+    bool isLittleEndian,
+    const char* lineComment,
+    size_t lineComLen,
+    const char* blockStart,
+    size_t blockStartLen,
+    const char* blockEnd,
+    size_t blockEndLen
+) {
+    RcnCount count = 0;
+    bool inBlockComment = false;
+    size_t offset = 0; // Current byte position (always even)
+
+    while (offset + 1 < size) {
+        const size_t lineEndOffset = utf16LineEndOffset(
+            text,
+            size,
+            offset,
+            isLittleEndian
+        );
+
+        const bool lineHasSourceCode = utf16LineHasCode(
+            text,
+            isLittleEndian,
+            lineComment,
+            lineComLen,
+            blockStart,
+            blockStartLen,
+            blockEnd,
+            blockEndLen,
+            offset,
+            lineEndOffset,
+            &inBlockComment
+        );
+
+        if (lineHasSourceCode) {
+            ++count;
+        }
+
+        if ((lineEndOffset + 1) < size
+            && utf16AsciiAt(text, lineEndOffset, isLittleEndian) == '\n') {
+            offset = lineEndOffset + 2;
+        } else {
+            offset = size;
+        }
+    }
+
+    return count;
+}
+
+RcnCountResult rcnCountLinesOfCode(
+    RcnTextFormat language,
+    RcnSourceText sourceCode
+) {
+    RcnCountResult result = {0};
+
+    if (sourceCode.size == 0) {
+        result.state.ok = true;
+        result.state.errorCode = RCN_ERR_NONE;
+        return result;
+    }
+    if (!sourceCode.text) {
+        result.state.errorCode = RCN_ERR_INVALID_INPUT;
+        result.state.errorMessage = "Source code input must not be NULL";
+        return result;
+    }
+    if (sourceCode.size > UINT32_MAX) {
+        result.state.errorCode = RCN_ERR_INPUT_TOO_LARGE;
+        result.state.errorMessage = "Input exceeds maximum supported size";
+        return result;
+    }
+
+    if (!isLocEnabled(language)) {
+        result.state.errorCode = RCN_ERR_UNSUPPORTED_FORMAT;
+        result.state.errorMessage = (
+            "The input format or programming language is not supported"
+        );
+        return result;
+    }
+
+    const char* lineComment = getInlineSourceCommentString(language);
+    const char* blockStart = getBlockCommentStartString(language);
+    const char* blockEnd = getBlockCommentEndString(language);
+
+    const size_t lineComLength = lineComment ? strlen(lineComment) : 0;
+    const size_t blockStartLength = blockStart ? strlen(blockStart) : 0;
+    const size_t blockEndLength = blockEnd ? strlen(blockEnd) : 0;
+
+    TextEncoding encoding = detectEncoding(sourceCode);
+    if (encoding == TextEncodingUTF8) {
+        result.count = countLocUTF8(
+            sourceCode,
+            lineComment, lineComLength,
+            blockStart, blockStartLength,
+            blockEnd, blockEndLength
+        );
+    } else {
+        assert(
+            encoding == TextEncodingUTF16LE || encoding == TextEncodingUTF16BE
+        );
+        const bool isLittleEndian = (encoding == TextEncodingUTF16LE);
+        // The BOM occupies the first 2 bytes
+        const char* text = sourceCode.text + 2;
+        const size_t size = sourceCode.size >= 2 ? sourceCode.size - 2 : 0;
+        result.count = countLocUTF16(
+            text, size,
+            isLittleEndian,
+            lineComment, lineComLength,
+            blockStart, blockStartLength,
+            blockEnd, blockEndLength
+        );
+    }
+
+    result.state.ok = true;
+    result.state.errorCode = RCN_ERR_NONE;
+    return result;
+}
diff --git a/src/lib/c/statistics.c b/src/lib/c/statistics.c
index 3e64245..db48b20 100644
--- a/src/lib/c/statistics.c
+++ b/src/lib/c/statistics.c
@@ -49,6 +49,7 @@ static bool isFormatSelected(RcnStatOptions options, RcnTextFormat srcFormat) {
 
 static inline void resetResultGroup(RcnCountResultGroup* resultGroup) {
     resultGroup->logicalLines = 0;
+    resultGroup->codeLines = 0;
     resultGroup->physicalLines = 0;
     resultGroup->words = 0;
     resultGroup->characters = 0;
@@ -132,6 +133,24 @@ static inline bool countLogicalLines(
     return true;
 }
 
+static inline bool countLoc(
+    RcnCountStatistics* stats,
+    RcnSourceFile* file,
+    RcnTextFormat language,
+    RcnCountResultGroup* resultGroup
+) {
+    RcnCountResult result = rcnCountLinesOfCode(language, file->content);
+    if (!checkIntermediateResultState(stats, resultGroup, result.state)) {
+        return false;
+    }
+    resultGroup->codeLines = result.count;
+    resultGroup->state.ok = true;
+    resultGroup->state.errorCode = RCN_ERR_NONE;
+    stats->totalCodeLines += resultGroup->codeLines;
+    stats->codeLines[language] += resultGroup->codeLines;
+    return true;
+}
+
 static inline bool countPhysicalLines(
     RcnCountStatistics* stats,
     RcnSourceFile* file,
@@ -249,6 +268,7 @@ static inline bool count(
 
     bool ok = false;
     result->hasLogicalLines = detected.isProgrammingLanguage;
+    result->hasLocLines = detected.isProgrammingLanguage;
     RcnTextFormat sourceFormat = detected.format;
     ok = ensureFileContent(stats, options, file, result);
     if (ok && options.operations & RCN_OPT_COUNT_LOGICAL_LINES){
@@ -256,6 +276,11 @@ static inline bool count(
             ok = countLogicalLines(stats, options, file, sourceFormat, result);
         }
     }
+    if (ok && options.operations & RCN_OPT_COUNT_CODE_LINES) {
+        if (result->hasLocLines) {
+            ok = countLoc(stats, file, sourceFormat, result);
+        }
+    }
     if (ok && options.operations & RCN_OPT_COUNT_PHYSICAL_LINES) {
         ok = countPhysicalLines(stats, file, sourceFormat, result);
     }
diff --git a/src/lib/include/reckon/reckon.h b/src/lib/include/reckon/reckon.h
index 03cdcba..d0f2394 100644
--- a/src/lib/include/reckon/reckon.h
+++ b/src/lib/include/reckon/reckon.h
@@ -58,6 +58,16 @@
  * multiple LLCs. One statement spanning multiple physical lines counts
  * as one LLC.
  * 
+ * * Physical Lines of Code (LOC):  
+ * The number of physical source lines that contain actual code. A physical
+ * line contributes to the LOC count if it is not blank (i.e. it contains at
+ * least one non-whitespace character) and not a comment line (i.e. its
+ * non-whitespace content is not entirely within a comment). This metric is
+ * only applicable to files containing source code written in a supported
+ * programming language. A line that contains both code and a comment (e.g.
+ * a trailing inline comment) is counted as LOC. Lines that are entirely
+ * within a block comment are not counted.
+ * 
  * * Physical Lines (PHL):  
  * The number of hard physical lines in the source text, including blank lines
  * and comments.
@@ -376,6 +386,16 @@ typedef struct RcnCountResultGroup {
      */
     RcnCount logicalLines;
 
+    /**
+     * The counted physical lines of code (LOC).
+     *
+     * This is the number of physical lines that contain actual source code,
+     * excluding blank lines and comment-only lines.
+     *
+     * @since 1.7.0
+     */
+    RcnCount codeLines;
+
     /**
      * The counted hard physical lines.
      */
@@ -427,6 +447,20 @@ typedef struct RcnCountResultGroup {
      */
     bool hasLogicalLines;
 
+    /**
+     * Indicates whether physical lines of code (LOC) can be computed for
+     * the source entity.
+     *
+     * If `true`, the `codeLines` field contains a valid count. If `false`,
+     * then LOC is not applicable for the source entity's format,
+     * e.g. for plain text files, and the `codeLines` field is zero.
+     * This field is only set by a counting operation and remains initialized
+     * as `false` if no such operation was performed.
+     *
+     * @since 1.7.0
+     */
+    bool hasLocLines;
+
 } RcnCountResultGroup;
 
 /**
@@ -623,6 +657,14 @@ typedef struct RcnCountStatistics {
      */
     RcnCount totalLogicalLines;
 
+    /**
+     * The total number of physical lines of code (LOC), across all files
+     * and programming languages.
+     *
+     * @since 1.7.0
+     */
+    RcnCount totalCodeLines;
+
     /**
      * The total number of hard physical lines, across all files and formats.
      */
@@ -652,6 +694,16 @@ typedef struct RcnCountStatistics {
      */
     RcnCount logicalLines[RECKON_NUM_SUPPORTED_FORMATS];
 
+    /**
+     * The number of physical lines of code (LOC) per supported programming
+     * language.
+     *
+     * The index corresponds to the `RcnTextFormat` enumerator values.
+     *
+     * @since 1.7.0
+     */
+    RcnCount codeLines[RECKON_NUM_SUPPORTED_FORMATS];
+
     /**
      * The number of hard physical lines per supported programming language.
      * 
@@ -734,7 +786,19 @@ typedef enum RcnCountOption {
      * includes files containing source code written in a programming language
      * but not, for example, plain text files (.txt).
      */
-    RCN_OPT_COUNT_LOGICAL_LINES = 0x08
+    RCN_OPT_COUNT_LOGICAL_LINES = 0x08,
+
+    /**
+     * Count physical lines of code (LOC).
+     * 
+     * A physical line is counted as LOC if it contains at least one
+     * non-whitespace character that is not part of a comment. Blank lines
+     * and comment-only lines are excluded. This option is only applicable
+     * to source files containing text in a supported programming language.
+     * 
+     * @since 1.7.0
+     */
+    RCN_OPT_COUNT_CODE_LINES = 0x10,
 
 } RcnCountOption;
 
@@ -1097,6 +1161,33 @@ RECKON_EXPORT RcnSourceText rcnMarkLogicalLinesInSourceText(
  */
 RECKON_EXPORT void rcnFreeSourceText(RcnSourceText* source);
 
+/**
+ * Counts the number of physical lines of code (LOC) in the specified source.
+ *
+ * A physical line is counted as LOC if it is not blank and its
+ * non-whitespace content is not entirely within a comment. Lines that
+ * contain both code and an inline comment are counted as LOC. Lines that
+ * consist only of a comment, or that are entirely inside a block comment,
+ * are not counted.
+ *
+ * Counting LOC is only meaningful for source files containing code in a
+ * supported programming language. For non-programming-language formats
+ * (e.g. plain text, Markdown), the function returns an error with
+ * `RCN_ERR_UNSUPPORTED_FORMAT`.
+ *
+ * See header documentation for details on supported encodings.
+ *
+ * @param language The format of the specified source text. Must denote a
+ *                 supported programming language.
+ * @param sourceCode The source text to count lines of code in.
+ * @return A `RcnCountResult` struct containing the LOC count.
+ * @since 1.7.0
+ */
+RECKON_EXPORT RcnCountResult rcnCountLinesOfCode(
+    RcnTextFormat language,
+    RcnSourceText sourceCode
+);
+
 /**
  * Counts the number of hard physical lines in the specified source text.
  * 
diff --git a/src/lib/tests/CMakeLists.txt b/src/lib/tests/CMakeLists.txt
index 13bf0b2..36c026c 100644
--- a/src/lib/tests/CMakeLists.txt
+++ b/src/lib/tests/CMakeLists.txt
@@ -36,6 +36,13 @@ add_test_suite(
     TEST_SUITE_LINK        ${RECKON_TARGET_LIB_OBJ}
 )
 
+add_test_suite(
+    TEST_SUITE_NAME        CodeLinesUnitTest
+    TEST_SUITE_TARGET      test_loc_lines
+    TEST_SUITE_SOURCE      unit/c/test_loc_lines.c
+    TEST_SUITE_LINK        ${RECKON_TARGET_LIB_OBJ}
+)
+
 add_test_suite(
     TEST_SUITE_NAME        LogicalLinesUnitTest
     TEST_SUITE_TARGET      test_logical_lines
diff --git a/src/lib/tests/unit/c/test_loc_lines.c b/src/lib/tests/unit/c/test_loc_lines.c
new file mode 100644
index 0000000..97d1a6b
--- /dev/null
+++ b/src/lib/tests/unit/c/test_loc_lines.c
@@ -0,0 +1,175 @@
+/*
+ * Copyright (C) 2026 Raven Computing
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ * http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+#include <stdlib.h>
+#include <string.h>
+
+#include "unity.h"
+
+#include "reckon/reckon.h"
+#include "fileio.h"
+
+#define TEST_DIR_ENC RECKON_TEST_PATH_RES_BASE "/encodings"
+#define TEST_FILE_SOURCE_UTF_8 TEST_DIR_ENC "/Source_UTF_8.java"
+#define TEST_FILE_SOURCE_UTF_8_BOM TEST_DIR_ENC "/Source_UTF_8_with_BOM.java"
+#define TEST_FILE_SOURCE_UTF_16_LE TEST_DIR_ENC "/Source_UTF_16LE.java"
+#define TEST_FILE_SOURCE_UTF_16_BE TEST_DIR_ENC "/Source_UTF_16BE.java"
+
+void setUp(void) { }
+
+void tearDown(void) { }
+
+void testCodeLineCountIsCorrect(void) {
+    char *text =
+        "public class Test {\n"
+        "    public static void main(String[] args) {\n"
+        "        // This is a comment\n"
+        "        System.out.println(\"This is actual code!\");\n"
+        "        /*A block comment \n"
+        "        spanning \n"
+        "        multiple lines. */\n"
+        "    }\n"
+        "}\n";
+
+    RcnSourceText source = {
+        .text = text,
+        .size = strlen(text)
+    };
+    RcnCountResult result = rcnCountLinesOfCode(RCN_LANG_JAVA, source);
+    TEST_ASSERT_TRUE(result.state.ok);
+    TEST_ASSERT_EQUAL_INT(RCN_ERR_NONE, result.state.errorCode);
+    TEST_ASSERT_NULL(result.state.errorMessage);
+    TEST_ASSERT_EQUAL_INT(5, result.count);
+}
+
+void testCodeLineCountWithInvalidInputFails(void) {
+    RcnSourceText source = {
+        .text = NULL,
+        .size = 1
+    };
+    RcnCountResult result = rcnCountLinesOfCode(RCN_LANG_JAVA, source);
+    TEST_ASSERT_FALSE(result.state.ok);
+    TEST_ASSERT_EQUAL_INT(RCN_ERR_INVALID_INPUT, result.state.errorCode);
+    TEST_ASSERT_EQUAL_STRING(
+        "Source code input must not be NULL",
+        result.state.errorMessage
+    );
+    TEST_ASSERT_EQUAL_INT(0, result.count);
+}
+
+void testCodeLineCountWithZeroSizeInputSucceeds(void) {
+    RcnSourceText source = {
+        .text = NULL,
+        .size = 0
+    };
+    RcnCountResult result = rcnCountLinesOfCode(RCN_LANG_JAVA, source);
+    TEST_ASSERT_TRUE(result.state.ok);
+    TEST_ASSERT_EQUAL_INT(RCN_ERR_NONE, result.state.errorCode);
+    TEST_ASSERT_NULL(result.state.errorMessage);
+    TEST_ASSERT_EQUAL_INT(0, result.count);
+}
+
+void testCodeLineCountWithEncodedSourceUTF8(void) {
+    RcnSourceFile* file = newSourceFile(TEST_FILE_SOURCE_UTF_8);
+    readSourceFileContent(file);
+    RcnCountResult result = rcnCountLinesOfCode(RCN_LANG_JAVA, file->content);
+    freeSourceFile(file);
+    TEST_ASSERT_TRUE(result.state.ok);
+    TEST_ASSERT_EQUAL_INT(RCN_ERR_NONE, result.state.errorCode);
+    TEST_ASSERT_NULL(result.state.errorMessage);
+    TEST_ASSERT_EQUAL_INT(19, result.count);
+}
+
+void testCodeLineCountWithEncodedSourceUTF8WithBOM(void) {
+    RcnSourceFile *file = newSourceFile(TEST_FILE_SOURCE_UTF_8_BOM);
+    readSourceFileContent(file);
+    RcnCountResult result = rcnCountLinesOfCode(RCN_LANG_JAVA, file->content);
+    freeSourceFile(file);
+    TEST_ASSERT_TRUE(result.state.ok);
+    TEST_ASSERT_EQUAL_INT(RCN_ERR_NONE, result.state.errorCode);
+    TEST_ASSERT_NULL(result.state.errorMessage);
+    TEST_ASSERT_EQUAL_INT(19, result.count);
+}
+
+void testCodeLineCountWithEncodedSourceUTF16LE(void) {
+    RcnSourceFile* file = newSourceFile(TEST_FILE_SOURCE_UTF_16_LE);
+    readSourceFileContent(file);
+    RcnCountResult result = rcnCountLinesOfCode(RCN_LANG_JAVA, file->content);
+    freeSourceFile(file);
+    TEST_ASSERT_TRUE(result.state.ok);
+    TEST_ASSERT_EQUAL_INT(RCN_ERR_NONE, result.state.errorCode);
+    TEST_ASSERT_NULL(result.state.errorMessage);
+    TEST_ASSERT_EQUAL_INT(19, result.count);
+}
+
+void testCodeLineCountWithEncodedSourceUTF16BE(void) {
+    RcnSourceFile* file = newSourceFile(TEST_FILE_SOURCE_UTF_16_BE);
+    readSourceFileContent(file);
+    RcnCountResult result = rcnCountLinesOfCode(RCN_LANG_JAVA, file->content);
+    freeSourceFile(file);
+    TEST_ASSERT_TRUE(result.state.ok);
+    TEST_ASSERT_EQUAL_INT(RCN_ERR_NONE, result.state.errorCode);
+    TEST_ASSERT_NULL(result.state.errorMessage);
+    TEST_ASSERT_EQUAL_INT(19, result.count);
+}
+
+void testCodeLineCountWithLastLineNotEndingWithNewline(void) {
+    char *text =
+        "public class Test {\n"
+        "    public static void main(String[] args) {\n"
+        "        // This is a comment\n"
+        "        System.out.println(\"This is code!\");\n"
+        "    }\n"
+        "}";
+
+    RcnSourceText source = {
+        .text = text,
+        .size = strlen(text)
+    };
+
+    RcnCountResult result = rcnCountLinesOfCode(RCN_LANG_JAVA, source);
+    TEST_ASSERT_TRUE(result.state.ok);
+    TEST_ASSERT_EQUAL_INT(RCN_ERR_NONE, result.state.errorCode);
+    TEST_ASSERT_NULL(result.state.errorMessage);
+    TEST_ASSERT_EQUAL_INT(5, result.count);
+}
+
+void testCodeLineCountWithOnlyInputUTF16LEBOM(void) {
+    char* text = "\xff\xfe";
+    RcnSourceText source = {
+        .text = text,
+        .size = 2
+    };
+    RcnCountResult result = rcnCountLinesOfCode(RCN_LANG_JAVA, source);
+    TEST_ASSERT_TRUE(result.state.ok);
+    TEST_ASSERT_EQUAL_INT(RCN_ERR_NONE, result.state.errorCode);
+    TEST_ASSERT_NULL(result.state.errorMessage);
+    TEST_ASSERT_EQUAL_INT(0, result.count);
+}
+
+int main(void) {
+    UNITY_BEGIN();
+    RUN_TEST(testCodeLineCountIsCorrect);
+    RUN_TEST(testCodeLineCountWithInvalidInputFails);
+    RUN_TEST(testCodeLineCountWithZeroSizeInputSucceeds);
+    RUN_TEST(testCodeLineCountWithEncodedSourceUTF8);
+    RUN_TEST(testCodeLineCountWithEncodedSourceUTF8WithBOM);
+    RUN_TEST(testCodeLineCountWithEncodedSourceUTF16LE);
+    RUN_TEST(testCodeLineCountWithEncodedSourceUTF16BE);
+    RUN_TEST(testCodeLineCountWithLastLineNotEndingWithNewline);
+    RUN_TEST(testCodeLineCountWithOnlyInputUTF16LEBOM);
+    return UNITY_END();
+}
diff --git a/src/scount/c/print.c b/src/scount/c/print.c
index a44ec25..af33100 100644
--- a/src/scount/c/print.c
+++ b/src/scount/c/print.c
@@ -35,6 +35,7 @@ static const size_t LARGE_RESULT_THRESHOLD = 32;
 
 static const int WIDTH_COL0 = 26; // File
 static const int WIDTH_COL1 = 11; // LLC
+static const int WIDTH_COL_LOC = 11; // LOC
 static const int WIDTH_COL2 = 11; // PHL
 static const int WIDTH_COL3 = 11; // WRD
 static const int WIDTH_COL4 = 11; // CHR
@@ -47,6 +48,10 @@ static const char TABLE_BORDER_VERTICAL_EMPHASIS = '|';
 static const char TABLE_BORDER_CORNER = 'o';
 static const char* TABLE_PADDING_LEFT = "  ";
 static const char* LABEL_NOT_APPLICABLE = "n/a";
+static const char ELLIPSIS_ODD[] = "...";
+static const char ELLIPSIS_EVEN[] = "..";
+static const int ELLIPSIS_ODD_LEN = sizeof(ELLIPSIS_ODD) - 1;
+static const int ELLIPSIS_EVEN_LEN = sizeof(ELLIPSIS_EVEN) - 1;
 static const char errorMessage[] = "Error";
 
 #ifdef _WIN32
@@ -291,6 +296,18 @@ static void prLogicalLineCount(
     }
 }
 
+static void prLocLineCount(
+    PrintBuffer* buffer,
+    bool hasLocLines,
+    RcnCount value
+) {
+    if (hasLocLines) {
+        prCnt(buffer, value, WIDTH_COL_LOC);
+    } else {
+        prNotApplicable(buffer);
+    }
+}
+
 static void prHeaderCell(PrintBuffer* buffer, const char* label, int width) {
     assert(label != NULL);
     const int length = (int) strlen(label);
@@ -396,6 +413,10 @@ static void prTableTop(PrintBuffer* buffer, const char* title) {
         prChr(buffer, TABLE_BORDER_CORNER);
         prHeaderCell(buffer, "LLC", WIDTH_COL1);
     }
+    if (buffer->showLinesOfCode) {
+        prChr(buffer, TABLE_BORDER_CORNER);
+        prHeaderCell(buffer, "LOC", WIDTH_COL_LOC);
+    }
     if (buffer->showPhysicalLines) {
         prChr(buffer, TABLE_BORDER_CORNER);
         prHeaderCell(buffer, "PHL", WIDTH_COL2);
@@ -424,6 +445,10 @@ static void prTableBottom(PrintBuffer* buffer, char border) {
         prChr(buffer, TABLE_BORDER_CORNER);
         prRpt(buffer, border, WIDTH_COL1);
     }
+    if (buffer->showLinesOfCode) {
+        prChr(buffer, TABLE_BORDER_CORNER);
+        prRpt(buffer, border, WIDTH_COL_LOC);
+    }
     if (buffer->showPhysicalLines) {
         prChr(buffer, TABLE_BORDER_CORNER);
         prRpt(buffer, border, WIDTH_COL2);
@@ -444,57 +469,40 @@ static void prTableBottom(PrintBuffer* buffer, char border) {
     prChr(buffer, '\n');
 }
 
+static inline void prFileRowSkippedItem(PrintBuffer* buffer, int width) {
+    prChr(buffer, TABLE_BORDER_VERTICAL_NORMAL);
+    const bool even = width % 2 == 0;
+    const int correction = even ? ELLIPSIS_EVEN_LEN : ELLIPSIS_ODD_LEN;
+    prRpt(buffer, ' ', (width - correction) / 2);
+    prStr(buffer, even ? ELLIPSIS_EVEN : ELLIPSIS_ODD);
+    prRpt(buffer, ' ', (width - correction) / 2);
+}
+
 static void prFileRowSkipped(PrintBuffer* buffer) {
-    const char* ellipsisOdd = "...";
-    const char* ellipsisEven = "..";
-    const int ellOddLen = (int) strlen(ellipsisOdd);
-    const int ellEvenLen = (int) strlen(ellipsisEven);
     prStr(buffer, TABLE_PADDING_LEFT);
     prChr(buffer, TABLE_BORDER_VERTICAL_NORMAL);
     bool even = WIDTH_COL0 % 2 == 0;
-    int correction = even ? ellEvenLen : ellOddLen;
+    int correction = even ? ELLIPSIS_EVEN_LEN : ELLIPSIS_ODD_LEN;
     prRpt(buffer, ' ', (WIDTH_COL0 - correction) / 2);
-    prStr(buffer, even ? ellipsisEven : ellipsisOdd);
+    prStr(buffer, even ? ELLIPSIS_EVEN : ELLIPSIS_ODD);
     prRpt(buffer, ' ', (WIDTH_COL0 - correction) / 2);
     if (buffer->showLogicalLines) {
-        prChr(buffer, TABLE_BORDER_VERTICAL_NORMAL);
-        even = WIDTH_COL1 % 2 == 0;
-        correction = even ? ellEvenLen : ellOddLen;
-        prRpt(buffer, ' ', (WIDTH_COL1 - correction) / 2);
-        prStr(buffer, even ? ellipsisEven : ellipsisOdd);
-        prRpt(buffer, ' ', (WIDTH_COL1 - correction) / 2);
+        prFileRowSkippedItem(buffer, WIDTH_COL1);
+    }
+    if (buffer->showLinesOfCode) {
+        prFileRowSkippedItem(buffer, WIDTH_COL_LOC);
     }
     if (buffer->showPhysicalLines) {
-        prChr(buffer, TABLE_BORDER_VERTICAL_NORMAL);
-        even = WIDTH_COL2 % 2 == 0;
-        correction = even ? ellEvenLen : ellOddLen;
-        prRpt(buffer, ' ', (WIDTH_COL2 - correction) / 2);
-        prStr(buffer, even ? ellipsisEven : ellipsisOdd);
-        prRpt(buffer, ' ', (WIDTH_COL2 - correction) / 2);
+        prFileRowSkippedItem(buffer, WIDTH_COL2);
     }
     if (buffer->showWords) {
-        prChr(buffer, TABLE_BORDER_VERTICAL_NORMAL);
-        even = WIDTH_COL3 % 2 == 0;
-        correction = even ? ellEvenLen : ellOddLen;
-        prRpt(buffer, ' ', (WIDTH_COL3 - correction) / 2);
-        prStr(buffer, even ? ellipsisEven : ellipsisOdd);
-        prRpt(buffer, ' ', (WIDTH_COL3 - correction) / 2);
+        prFileRowSkippedItem(buffer, WIDTH_COL3);
     }
     if (buffer->showCharacters) {
-        prChr(buffer, TABLE_BORDER_VERTICAL_NORMAL);
-        even = WIDTH_COL4 % 2 == 0;
-        correction = even ? ellEvenLen : ellOddLen;
-        prRpt(buffer, ' ', (WIDTH_COL4 - correction) / 2);
-        prStr(buffer, even ? ellipsisEven : ellipsisOdd);
-        prRpt(buffer, ' ', (WIDTH_COL4 - correction) / 2);
+        prFileRowSkippedItem(buffer, WIDTH_COL4);
     }
     if (buffer->showSourceSize) {
-        prChr(buffer, TABLE_BORDER_VERTICAL_NORMAL);
-        even = WIDTH_COL5 % 2 == 0;
-        correction = even ? ellEvenLen : ellOddLen;
-        prRpt(buffer, ' ', (WIDTH_COL5 - correction) / 2);
-        prStr(buffer, even ? ellipsisEven : ellipsisOdd);
-        prRpt(buffer, ' ', (WIDTH_COL5 - correction) / 2);
+        prFileRowSkippedItem(buffer, WIDTH_COL5);
     }
     prChr(buffer, TABLE_BORDER_VERTICAL_NORMAL);
     prChr(buffer, '\n');
@@ -516,6 +524,12 @@ static void prFileRowData(
         prLogicalLineCount(buffer, res->hasLogicalLines, res->logicalLines);
         prChr(buffer, ' ');
     }
+    if (buffer->showLinesOfCode) {
+        prChr(buffer, TABLE_BORDER_VERTICAL_NORMAL);
+        prChr(buffer, ' ');
+        prLocLineCount(buffer, res->hasLocLines, res->codeLines);
+        prChr(buffer, ' ');
+    }
     if (buffer->showPhysicalLines) {
         prChr(buffer, TABLE_BORDER_VERTICAL_NORMAL);
         prChr(buffer, ' ');
@@ -684,6 +698,16 @@ static void prSummaryRows(
             );
             prChr(buffer, ' ');
         }
+        if (buffer->showLinesOfCode) {
+            prChr(buffer, TABLE_BORDER_VERTICAL_NORMAL);
+            prChr(buffer, ' ');
+            prLocLineCount(
+                buffer,
+                hasLogicalLines,
+                stats->codeLines[frmt]
+            );
+            prChr(buffer, ' ');
+        }
         if (buffer->showPhysicalLines) {
             prChr(buffer, TABLE_BORDER_VERTICAL_NORMAL);
             prChr(buffer, ' ');
@@ -729,6 +753,16 @@ static void prTotalsRow(PrintBuffer* buffer, const RcnCountStatistics* stats) {
         );
         prChr(buffer, ' ');
     }
+    if (buffer->showLinesOfCode) {
+        prChr(buffer, TABLE_BORDER_VERTICAL_NORMAL);
+        prChr(buffer, ' ');
+        prLocLineCount(
+            buffer,
+            hasAnyLogicalLines(stats),
+            stats->totalCodeLines
+        );
+        prChr(buffer, ' ');
+    }
     if (buffer->showPhysicalLines) {
         prChr(buffer, TABLE_BORDER_VERTICAL_NORMAL);
         prChr(buffer, ' ');
@@ -784,6 +818,16 @@ void printResultSingle(const RcnCountStatistics* stats, PrintBuffer* buffer) {
         }
         prChr(buffer, '\n');
     }
+    if (buffer->showLinesOfCode) {
+        prStr(buffer, "  Lines of Code         (LOC):   ");
+        if (result->hasLocLines) {
+            pr8ld(buffer, result->codeLines);
+        } else {
+            prRpt(buffer, ' ', 8 - strlen(LABEL_NOT_APPLICABLE));
+            prStr(buffer, LABEL_NOT_APPLICABLE);
+        }
+        prChr(buffer, '\n');
+    }
     if (buffer->showPhysicalLines) {
         prStr(buffer, "  Physical Lines        (PHL):   ");
         pr8ld(buffer, result->physicalLines);
diff --git a/src/scount/c/scount.h b/src/scount/c/scount.h
index 38ef596..16686c8 100644
--- a/src/scount/c/scount.h
+++ b/src/scount/c/scount.h
@@ -104,6 +104,7 @@ typedef struct PrintBuffer {
     size_t size;
     size_t capacity;
     bool showLogicalLines;
+    bool showLinesOfCode;
     bool showPhysicalLines;
     bool showWords;
     bool showCharacters;
diff --git a/src/scount/c/statistics.c b/src/scount/c/statistics.c
index 615495a..f9bfda6 100644
--- a/src/scount/c/statistics.c
+++ b/src/scount/c/statistics.c
@@ -152,7 +152,9 @@ ExitStatus outputStatistics(AppArgs args) {
     };
     if (args.linesOnly) {
         options.operations = (
-            RCN_OPT_COUNT_LOGICAL_LINES | RCN_OPT_COUNT_PHYSICAL_LINES
+            RCN_OPT_COUNT_LOGICAL_LINES
+            | RCN_OPT_COUNT_CODE_LINES
+            | RCN_OPT_COUNT_PHYSICAL_LINES
         );
     }
 
@@ -177,6 +179,7 @@ ExitStatus outputStatistics(AppArgs args) {
 
     PrintBuffer buffer = {
         .showLogicalLines = true,
+        .showLinesOfCode = true,
         .showPhysicalLines = true,
         .showWords = !args.linesOnly,
         .showCharacters = !args.linesOnly,
diff --git a/src/scount/tests/functionality/res/expected/mixed.txt b/src/scount/tests/functionality/res/expected/mixed.txt
index 6574120..7f1f172 100644
--- a/src/scount/tests/functionality/res/expected/mixed.txt
+++ b/src/scount/tests/functionality/res/expected/mixed.txt
@@ -1,26 +1,26 @@
 Directory: mixed
 Scanned files: 34
 
-  o-------- Language --------o--- LLC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
-  | Plain Text               |    n/a    |     3     |    22     |    127    |    127    |
-  | Markdown                 |    n/a    |     2     |    16     |    105    |    105    |
-  | XML                      |    n/a    |    19     |    39     |    441    |    441    |
-  | JSON                     |    n/a    |    42     |    64     |    561    |    561    |
-  | CSS                      |    n/a    |    19     |    38     |    234    |    234    |
-  | HTML                     |    n/a    |    20     |    30     |    272    |    272    |
-  | SQL                      |    n/a    |    17     |    48     |    265    |    265    |
-  | CMake                    |    n/a    |    15     |    33     |    384    |    384    |
-  | YAML                     |    n/a    |    13     |    24     |    166    |    166    |
-  | C                        |     9     |    21     |    62     |    399    |    399    |
-  | Java                     |     7     |    25     |    72     |    519    |    519    |
-  | Python                   |    13     |    25     |    60     |    493    |    493    |
-  | C++                      |     9     |    21     |    74     |    457    |    457    |
-  | JavaScript               |    10     |    19     |    37     |    331    |    331    |
-  | TypeScript               |    11     |    27     |    51     |    436    |    436    |
-  | R                        |     6     |     8     |    18     |    86     |    86     |
-  | Shell                    |     8     |    18     |    41     |    250    |    250    |
-  o==========================o===========o===========o===========o===========o===========o
-  | Total:                   |    73     |    314    |    729    |   5526    |   5526    |
-  o==========================o===========o===========o===========o===========o===========o
+  o-------- Language --------o--- LLC ---o--- LOC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
+  | Plain Text               |    n/a    |    n/a    |     3     |    22     |    127    |    127    |
+  | Markdown                 |    n/a    |    n/a    |     2     |    16     |    105    |    105    |
+  | XML                      |    n/a    |    n/a    |    19     |    39     |    441    |    441    |
+  | JSON                     |    n/a    |    n/a    |    42     |    64     |    561    |    561    |
+  | CSS                      |    n/a    |    n/a    |    19     |    38     |    234    |    234    |
+  | HTML                     |    n/a    |    n/a    |    20     |    30     |    272    |    272    |
+  | SQL                      |    n/a    |    n/a    |    17     |    48     |    265    |    265    |
+  | CMake                    |    n/a    |    n/a    |    15     |    33     |    384    |    384    |
+  | YAML                     |    n/a    |    n/a    |    13     |    24     |    166    |    166    |
+  | C                        |     9     |    11     |    21     |    62     |    399    |    399    |
+  | Java                     |     7     |    11     |    25     |    72     |    519    |    519    |
+  | Python                   |    13     |    13     |    25     |    60     |    493    |    493    |
+  | C++                      |     9     |    11     |    21     |    74     |    457    |    457    |
+  | JavaScript               |    10     |    14     |    19     |    37     |    331    |    331    |
+  | TypeScript               |    11     |    21     |    27     |    51     |    436    |    436    |
+  | R                        |     6     |     6     |     8     |    18     |    86     |    86     |
+  | Shell                    |     8     |    11     |    18     |    41     |    250    |    250    |
+  o==========================o===========o===========o===========o===========o===========o===========o
+  | Total:                   |    73     |    98     |    314    |    729    |   5526    |   5526    |
+  o==========================o===========o===========o===========o===========o===========o===========o
 
 
diff --git a/src/scount/tests/functionality/res/expected/mixedWithAllFiles.txt b/src/scount/tests/functionality/res/expected/mixedWithAllFiles.txt
index 94a1ad2..f7f69ec 100644
--- a/src/scount/tests/functionality/res/expected/mixedWithAllFiles.txt
+++ b/src/scount/tests/functionality/res/expected/mixedWithAllFiles.txt
@@ -1,65 +1,65 @@
 Directory: mixed
 Scanned files: 34
 
-  o---------- File ----------o--- LLC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
-  | CMakeLists.txt           |    n/a    |    10     |    21     |    250    |    250    |
-  | Sample1.cmake            |    n/a    |     5     |    12     |    134    |    134    |
-  | Sample1.java             |     3     |    12     |    34     |    233    |    233    |
-  | Sample2.java             |     4     |    13     |    38     |    286    |    286    |
-  | sample1.R                |     3     |     4     |     9     |    28     |    28     |
-  | sample1.c                |     4     |    10     |    29     |    180    |    180    |
-  | sample1.cpp              |     4     |    10     |    33     |    201    |    201    |
-  | sample1.css              |    n/a    |     8     |    17     |    98     |    98     |
-  | sample1.html             |    n/a    |     9     |    14     |    121    |    121    |
-  | sample1.js               |     5     |    10     |    22     |    184    |    184    |
-  | sample1.json             |    n/a    |    19     |    29     |    250    |    250    |
-  | sample1.md               |    n/a    |     1     |     8     |    52     |    52     |
-  | sample1.py               |     6     |    12     |    28     |    229    |    229    |
-  | sample1.sh               |     3     |     7     |    16     |    97     |    97     |
-  | sample1.sql              |    n/a    |     6     |    17     |    95     |    95     |
-  | sample1.ts               |     5     |    14     |    27     |    216    |    216    |
-  | sample1.txt              |    n/a    |     1     |     9     |    52     |    52     |
-  | sample1.xml              |    n/a    |     9     |    18     |    204    |    204    |
-  | sample1.yaml             |    n/a    |     6     |    11     |    73     |    73     |
-  | sample2.bash             |     5     |    11     |    25     |    153    |    153    |
-  | sample2.c                |     5     |    11     |    33     |    219    |    219    |
-  | sample2.cpp              |     5     |    11     |    41     |    256    |    256    |
-  | sample2.css              |    n/a    |    11     |    21     |    136    |    136    |
-  | sample2.html             |    n/a    |    11     |    16     |    151    |    151    |
-  | sample2.js               |     5     |     9     |    15     |    147    |    147    |
-  | sample2.json             |    n/a    |    23     |    35     |    311    |    311    |
-  | sample2.md               |    n/a    |     1     |     8     |    53     |    53     |
-  | sample2.py               |     7     |    13     |    32     |    264    |    264    |
-  | sample2.r                |     3     |     4     |     9     |    58     |    58     |
-  | sample2.sql              |    n/a    |    11     |    31     |    170    |    170    |
-  | sample2.ts               |     6     |    13     |    24     |    220    |    220    |
-  | sample2.txt              |    n/a    |     2     |    13     |    75     |    75     |
-  | sample2.xml              |    n/a    |    10     |    21     |    237    |    237    |
-  | sample2.yml              |    n/a    |     7     |    13     |    93     |    93     |
-  o--------------------------o-----------o-----------o-----------o-----------o-----------o
+  o---------- File ----------o--- LLC ---o--- LOC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
+  | CMakeLists.txt           |    n/a    |    n/a    |    10     |    21     |    250    |    250    |
+  | Sample1.cmake            |    n/a    |    n/a    |     5     |    12     |    134    |    134    |
+  | Sample1.java             |     3     |     5     |    12     |    34     |    233    |    233    |
+  | Sample2.java             |     4     |     6     |    13     |    38     |    286    |    286    |
+  | sample1.R                |     3     |     3     |     4     |     9     |    28     |    28     |
+  | sample1.c                |     4     |     5     |    10     |    29     |    180    |    180    |
+  | sample1.cpp              |     4     |     5     |    10     |    33     |    201    |    201    |
+  | sample1.css              |    n/a    |    n/a    |     8     |    17     |    98     |    98     |
+  | sample1.html             |    n/a    |    n/a    |     9     |    14     |    121    |    121    |
+  | sample1.js               |     5     |     7     |    10     |    22     |    184    |    184    |
+  | sample1.json             |    n/a    |    n/a    |    19     |    29     |    250    |    250    |
+  | sample1.md               |    n/a    |    n/a    |     1     |     8     |    52     |    52     |
+  | sample1.py               |     6     |     6     |    12     |    28     |    229    |    229    |
+  | sample1.sh               |     3     |     4     |     7     |    16     |    97     |    97     |
+  | sample1.sql              |    n/a    |    n/a    |     6     |    17     |    95     |    95     |
+  | sample1.ts               |     5     |    11     |    14     |    27     |    216    |    216    |
+  | sample1.txt              |    n/a    |    n/a    |     1     |     9     |    52     |    52     |
+  | sample1.xml              |    n/a    |    n/a    |     9     |    18     |    204    |    204    |
+  | sample1.yaml             |    n/a    |    n/a    |     6     |    11     |    73     |    73     |
+  | sample2.bash             |     5     |     7     |    11     |    25     |    153    |    153    |
+  | sample2.c                |     5     |     6     |    11     |    33     |    219    |    219    |
+  | sample2.cpp              |     5     |     6     |    11     |    41     |    256    |    256    |
+  | sample2.css              |    n/a    |    n/a    |    11     |    21     |    136    |    136    |
+  | sample2.html             |    n/a    |    n/a    |    11     |    16     |    151    |    151    |
+  | sample2.js               |     5     |     7     |     9     |    15     |    147    |    147    |
+  | sample2.json             |    n/a    |    n/a    |    23     |    35     |    311    |    311    |
+  | sample2.md               |    n/a    |    n/a    |     1     |     8     |    53     |    53     |
+  | sample2.py               |     7     |     7     |    13     |    32     |    264    |    264    |
+  | sample2.r                |     3     |     3     |     4     |     9     |    58     |    58     |
+  | sample2.sql              |    n/a    |    n/a    |    11     |    31     |    170    |    170    |
+  | sample2.ts               |     6     |    10     |    13     |    24     |    220    |    220    |
+  | sample2.txt              |    n/a    |    n/a    |     2     |    13     |    75     |    75     |
+  | sample2.xml              |    n/a    |    n/a    |    10     |    21     |    237    |    237    |
+  | sample2.yml              |    n/a    |    n/a    |     7     |    13     |    93     |    93     |
+  o--------------------------o-----------o-----------o-----------o-----------o-----------o-----------o
 
 Summary:
 
-  o-------- Language --------o--- LLC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
-  | Plain Text               |    n/a    |     3     |    22     |    127    |    127    |
-  | Markdown                 |    n/a    |     2     |    16     |    105    |    105    |
-  | XML                      |    n/a    |    19     |    39     |    441    |    441    |
-  | JSON                     |    n/a    |    42     |    64     |    561    |    561    |
-  | CSS                      |    n/a    |    19     |    38     |    234    |    234    |
-  | HTML                     |    n/a    |    20     |    30     |    272    |    272    |
-  | SQL                      |    n/a    |    17     |    48     |    265    |    265    |
-  | CMake                    |    n/a    |    15     |    33     |    384    |    384    |
-  | YAML                     |    n/a    |    13     |    24     |    166    |    166    |
-  | C                        |     9     |    21     |    62     |    399    |    399    |
-  | Java                     |     7     |    25     |    72     |    519    |    519    |
-  | Python                   |    13     |    25     |    60     |    493    |    493    |
-  | C++                      |     9     |    21     |    74     |    457    |    457    |
-  | JavaScript               |    10     |    19     |    37     |    331    |    331    |
-  | TypeScript               |    11     |    27     |    51     |    436    |    436    |
-  | R                        |     6     |     8     |    18     |    86     |    86     |
-  | Shell                    |     8     |    18     |    41     |    250    |    250    |
-  o==========================o===========o===========o===========o===========o===========o
-  | Total:                   |    73     |    314    |    729    |   5526    |   5526    |
-  o==========================o===========o===========o===========o===========o===========o
+  o-------- Language --------o--- LLC ---o--- LOC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
+  | Plain Text               |    n/a    |    n/a    |     3     |    22     |    127    |    127    |
+  | Markdown                 |    n/a    |    n/a    |     2     |    16     |    105    |    105    |
+  | XML                      |    n/a    |    n/a    |    19     |    39     |    441    |    441    |
+  | JSON                     |    n/a    |    n/a    |    42     |    64     |    561    |    561    |
+  | CSS                      |    n/a    |    n/a    |    19     |    38     |    234    |    234    |
+  | HTML                     |    n/a    |    n/a    |    20     |    30     |    272    |    272    |
+  | SQL                      |    n/a    |    n/a    |    17     |    48     |    265    |    265    |
+  | CMake                    |    n/a    |    n/a    |    15     |    33     |    384    |    384    |
+  | YAML                     |    n/a    |    n/a    |    13     |    24     |    166    |    166    |
+  | C                        |     9     |    11     |    21     |    62     |    399    |    399    |
+  | Java                     |     7     |    11     |    25     |    72     |    519    |    519    |
+  | Python                   |    13     |    13     |    25     |    60     |    493    |    493    |
+  | C++                      |     9     |    11     |    21     |    74     |    457    |    457    |
+  | JavaScript               |    10     |    14     |    19     |    37     |    331    |    331    |
+  | TypeScript               |    11     |    21     |    27     |    51     |    436    |    436    |
+  | R                        |     6     |     6     |     8     |    18     |    86     |    86     |
+  | Shell                    |     8     |    11     |    18     |    41     |    250    |    250    |
+  o==========================o===========o===========o===========o===========o===========o===========o
+  | Total:                   |    73     |    98     |    314    |    729    |   5526    |   5526    |
+  o==========================o===========o===========o===========o===========o===========o===========o
 
 
diff --git a/src/scount/tests/functionality/res/expected/mixedWithFiles.txt b/src/scount/tests/functionality/res/expected/mixedWithFiles.txt
index df98e26..80852b5 100644
--- a/src/scount/tests/functionality/res/expected/mixedWithFiles.txt
+++ b/src/scount/tests/functionality/res/expected/mixedWithFiles.txt
@@ -1,64 +1,64 @@
 Directory: mixed
 Scanned files: 34
 
-  o---------- File ----------o--- LLC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
-  | CMakeLists.txt           |    n/a    |    10     |    21     |    250    |    250    |
-  | Sample1.cmake            |    n/a    |     5     |    12     |    134    |    134    |
-  | Sample1.java             |     3     |    12     |    34     |    233    |    233    |
-  | Sample2.java             |     4     |    13     |    38     |    286    |    286    |
-  | sample1.R                |     3     |     4     |     9     |    28     |    28     |
-  | sample1.c                |     4     |    10     |    29     |    180    |    180    |
-  | sample1.cpp              |     4     |    10     |    33     |    201    |    201    |
-  | sample1.css              |    n/a    |     8     |    17     |    98     |    98     |
-  | sample1.html             |    n/a    |     9     |    14     |    121    |    121    |
-  | sample1.js               |     5     |    10     |    22     |    184    |    184    |
-  | sample1.json             |    n/a    |    19     |    29     |    250    |    250    |
-  | sample1.md               |    n/a    |     1     |     8     |    52     |    52     |
-  | sample1.py               |     6     |    12     |    28     |    229    |    229    |
-  | sample1.sh               |     3     |     7     |    16     |    97     |    97     |
-  | sample1.sql              |    n/a    |     6     |    17     |    95     |    95     |
-  | sample1.ts               |     5     |    14     |    27     |    216    |    216    |
-  | sample1.txt              |    n/a    |     1     |     9     |    52     |    52     |
-  | sample1.xml              |    n/a    |     9     |    18     |    204    |    204    |
-  | sample1.yaml             |    n/a    |     6     |    11     |    73     |    73     |
-  | sample2.bash             |     5     |    11     |    25     |    153    |    153    |
-  | sample2.c                |     5     |    11     |    33     |    219    |    219    |
-  | sample2.cpp              |     5     |    11     |    41     |    256    |    256    |
-  | sample2.css              |    n/a    |    11     |    21     |    136    |    136    |
-  | sample2.html             |    n/a    |    11     |    16     |    151    |    151    |
-  | sample2.js               |     5     |     9     |    15     |    147    |    147    |
-  | sample2.json             |    n/a    |    23     |    35     |    311    |    311    |
-  | sample2.md               |    n/a    |     1     |     8     |    53     |    53     |
-  | sample2.py               |     7     |    13     |    32     |    264    |    264    |
-  | sample2.r                |     3     |     4     |     9     |    58     |    58     |
-  | sample2.sql              |    n/a    |    11     |    31     |    170    |    170    |
-  | sample2.ts               |     6     |    13     |    24     |    220    |    220    |
-  |            ..            |    ...    |    ...    |    ...    |    ...    |    ...    |
-  | sample2.yml              |    n/a    |     7     |    13     |    93     |    93     |
-  o--------------------------o-----------o-----------o-----------o-----------o-----------o
+  o---------- File ----------o--- LLC ---o--- LOC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
+  | CMakeLists.txt           |    n/a    |    n/a    |    10     |    21     |    250    |    250    |
+  | Sample1.cmake            |    n/a    |    n/a    |     5     |    12     |    134    |    134    |
+  | Sample1.java             |     3     |     5     |    12     |    34     |    233    |    233    |
+  | Sample2.java             |     4     |     6     |    13     |    38     |    286    |    286    |
+  | sample1.R                |     3     |     3     |     4     |     9     |    28     |    28     |
+  | sample1.c                |     4     |     5     |    10     |    29     |    180    |    180    |
+  | sample1.cpp              |     4     |     5     |    10     |    33     |    201    |    201    |
+  | sample1.css              |    n/a    |    n/a    |     8     |    17     |    98     |    98     |
+  | sample1.html             |    n/a    |    n/a    |     9     |    14     |    121    |    121    |
+  | sample1.js               |     5     |     7     |    10     |    22     |    184    |    184    |
+  | sample1.json             |    n/a    |    n/a    |    19     |    29     |    250    |    250    |
+  | sample1.md               |    n/a    |    n/a    |     1     |     8     |    52     |    52     |
+  | sample1.py               |     6     |     6     |    12     |    28     |    229    |    229    |
+  | sample1.sh               |     3     |     4     |     7     |    16     |    97     |    97     |
+  | sample1.sql              |    n/a    |    n/a    |     6     |    17     |    95     |    95     |
+  | sample1.ts               |     5     |    11     |    14     |    27     |    216    |    216    |
+  | sample1.txt              |    n/a    |    n/a    |     1     |     9     |    52     |    52     |
+  | sample1.xml              |    n/a    |    n/a    |     9     |    18     |    204    |    204    |
+  | sample1.yaml             |    n/a    |    n/a    |     6     |    11     |    73     |    73     |
+  | sample2.bash             |     5     |     7     |    11     |    25     |    153    |    153    |
+  | sample2.c                |     5     |     6     |    11     |    33     |    219    |    219    |
+  | sample2.cpp              |     5     |     6     |    11     |    41     |    256    |    256    |
+  | sample2.css              |    n/a    |    n/a    |    11     |    21     |    136    |    136    |
+  | sample2.html             |    n/a    |    n/a    |    11     |    16     |    151    |    151    |
+  | sample2.js               |     5     |     7     |     9     |    15     |    147    |    147    |
+  | sample2.json             |    n/a    |    n/a    |    23     |    35     |    311    |    311    |
+  | sample2.md               |    n/a    |    n/a    |     1     |     8     |    53     |    53     |
+  | sample2.py               |     7     |     7     |    13     |    32     |    264    |    264    |
+  | sample2.r                |     3     |     3     |     4     |     9     |    58     |    58     |
+  | sample2.sql              |    n/a    |    n/a    |    11     |    31     |    170    |    170    |
+  | sample2.ts               |     6     |    10     |    13     |    24     |    220    |    220    |
+  |            ..            |    ...    |    ...    |    ...    |    ...    |    ...    |    ...    |
+  | sample2.yml              |    n/a    |    n/a    |     7     |    13     |    93     |    93     |
+  o--------------------------o-----------o-----------o-----------o-----------o-----------o-----------o
 
 Summary:
 
-  o-------- Language --------o--- LLC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
-  | Plain Text               |    n/a    |     3     |    22     |    127    |    127    |
-  | Markdown                 |    n/a    |     2     |    16     |    105    |    105    |
-  | XML                      |    n/a    |    19     |    39     |    441    |    441    |
-  | JSON                     |    n/a    |    42     |    64     |    561    |    561    |
-  | CSS                      |    n/a    |    19     |    38     |    234    |    234    |
-  | HTML                     |    n/a    |    20     |    30     |    272    |    272    |
-  | SQL                      |    n/a    |    17     |    48     |    265    |    265    |
-  | CMake                    |    n/a    |    15     |    33     |    384    |    384    |
-  | YAML                     |    n/a    |    13     |    24     |    166    |    166    |
-  | C                        |     9     |    21     |    62     |    399    |    399    |
-  | Java                     |     7     |    25     |    72     |    519    |    519    |
-  | Python                   |    13     |    25     |    60     |    493    |    493    |
-  | C++                      |     9     |    21     |    74     |    457    |    457    |
-  | JavaScript               |    10     |    19     |    37     |    331    |    331    |
-  | TypeScript               |    11     |    27     |    51     |    436    |    436    |
-  | R                        |     6     |     8     |    18     |    86     |    86     |
-  | Shell                    |     8     |    18     |    41     |    250    |    250    |
-  o==========================o===========o===========o===========o===========o===========o
-  | Total:                   |    73     |    314    |    729    |   5526    |   5526    |
-  o==========================o===========o===========o===========o===========o===========o
+  o-------- Language --------o--- LLC ---o--- LOC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
+  | Plain Text               |    n/a    |    n/a    |     3     |    22     |    127    |    127    |
+  | Markdown                 |    n/a    |    n/a    |     2     |    16     |    105    |    105    |
+  | XML                      |    n/a    |    n/a    |    19     |    39     |    441    |    441    |
+  | JSON                     |    n/a    |    n/a    |    42     |    64     |    561    |    561    |
+  | CSS                      |    n/a    |    n/a    |    19     |    38     |    234    |    234    |
+  | HTML                     |    n/a    |    n/a    |    20     |    30     |    272    |    272    |
+  | SQL                      |    n/a    |    n/a    |    17     |    48     |    265    |    265    |
+  | CMake                    |    n/a    |    n/a    |    15     |    33     |    384    |    384    |
+  | YAML                     |    n/a    |    n/a    |    13     |    24     |    166    |    166    |
+  | C                        |     9     |    11     |    21     |    62     |    399    |    399    |
+  | Java                     |     7     |    11     |    25     |    72     |    519    |    519    |
+  | Python                   |    13     |    13     |    25     |    60     |    493    |    493    |
+  | C++                      |     9     |    11     |    21     |    74     |    457    |    457    |
+  | JavaScript               |    10     |    14     |    19     |    37     |    331    |    331    |
+  | TypeScript               |    11     |    21     |    27     |    51     |    436    |    436    |
+  | R                        |     6     |     6     |     8     |    18     |    86     |    86     |
+  | Shell                    |     8     |    11     |    18     |    41     |    250    |    250    |
+  o==========================o===========o===========o===========o===========o===========o===========o
+  | Total:                   |    73     |    98     |    314    |    729    |   5526    |   5526    |
+  o==========================o===========o===========o===========o===========o===========o===========o
 
 
diff --git a/src/scount/tests/functionality/res/expected/mixedWithSyntaxErrorLenient.txt b/src/scount/tests/functionality/res/expected/mixedWithSyntaxErrorLenient.txt
index 144491b..036246e 100644
--- a/src/scount/tests/functionality/res/expected/mixedWithSyntaxErrorLenient.txt
+++ b/src/scount/tests/functionality/res/expected/mixedWithSyntaxErrorLenient.txt
@@ -1,20 +1,20 @@
 Directory: mixedWithSyntaxError
 Scanned files: 3
 
-  o---------- File ----------o--- LLC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
-  | 01_CorrectFile.java      |     5     |    12     |    33     |    273    |    273    |
-  | 02_has_syntax_error.c    |     9     |    17     |    51     |    357    |    357    |
-  | 03_correct_file.txt      |    n/a    |     1     |    20     |    109    |    109    |
-  o--------------------------o-----------o-----------o-----------o-----------o-----------o
+  o---------- File ----------o--- LLC ---o--- LOC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
+  | 01_CorrectFile.java      |     5     |     7     |    12     |    33     |    273    |    273    |
+  | 02_has_syntax_error.c    |     9     |    10     |    17     |    51     |    357    |    357    |
+  | 03_correct_file.txt      |    n/a    |    n/a    |     1     |    20     |    109    |    109    |
+  o--------------------------o-----------o-----------o-----------o-----------o-----------o-----------o
 
 Summary:
 
-  o-------- Language --------o--- LLC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
-  | Plain Text               |    n/a    |     1     |    20     |    109    |    109    |
-  | C                        |     9     |    17     |    51     |    357    |    357    |
-  | Java                     |     5     |    12     |    33     |    273    |    273    |
-  o==========================o===========o===========o===========o===========o===========o
-  | Total:                   |    14     |    30     |    104    |    739    |    739    |
-  o==========================o===========o===========o===========o===========o===========o
+  o-------- Language --------o--- LLC ---o--- LOC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
+  | Plain Text               |    n/a    |    n/a    |     1     |    20     |    109    |    109    |
+  | C                        |     9     |    10     |    17     |    51     |    357    |    357    |
+  | Java                     |     5     |     7     |    12     |    33     |    273    |    273    |
+  o==========================o===========o===========o===========o===========o===========o===========o
+  | Total:                   |    14     |    17     |    30     |    104    |    739    |    739    |
+  o==========================o===========o===========o===========o===========o===========o===========o
 
 
diff --git a/src/scount/tests/functionality/res/expected/mixedWithSyntaxErrorStrict.txt b/src/scount/tests/functionality/res/expected/mixedWithSyntaxErrorStrict.txt
index 35467c2..0a465f9 100644
--- a/src/scount/tests/functionality/res/expected/mixedWithSyntaxErrorStrict.txt
+++ b/src/scount/tests/functionality/res/expected/mixedWithSyntaxErrorStrict.txt
@@ -1,18 +1,18 @@
 Directory: mixedWithSyntaxError
 Scanned files: 3
 
-  o---------- File ----------o--- LLC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
-  | 01_CorrectFile.java      |     5     |    12     |    33     |    273    |    273    |
-  | 03_correct_file.txt      |    n/a    |     1     |    20     |    109    |    109    |
-  o--------------------------o-----------o-----------o-----------o-----------o-----------o
+  o---------- File ----------o--- LLC ---o--- LOC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
+  | 01_CorrectFile.java      |     5     |     7     |    12     |    33     |    273    |    273    |
+  | 03_correct_file.txt      |    n/a    |    n/a    |     1     |    20     |    109    |    109    |
+  o--------------------------o-----------o-----------o-----------o-----------o-----------o-----------o
 
 Summary:
 
-  o-------- Language --------o--- LLC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
-  | Plain Text               |    n/a    |     1     |    20     |    109    |    109    |
-  | Java                     |     5     |    12     |    33     |    273    |    273    |
-  o==========================o===========o===========o===========o===========o===========o
-  | Total:                   |     5     |    13     |    53     |    382    |    382    |
-  o==========================o===========o===========o===========o===========o===========o
+  o-------- Language --------o--- LLC ---o--- LOC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
+  | Plain Text               |    n/a    |    n/a    |     1     |    20     |    109    |    109    |
+  | Java                     |     5     |     7     |    12     |    33     |    273    |    273    |
+  o==========================o===========o===========o===========o===========o===========o===========o
+  | Total:                   |     5     |     7     |    13     |    53     |    382    |    382    |
+  o==========================o===========o===========o===========o===========o===========o===========o
 
 
diff --git a/src/scount/tests/functionality/res/expected/output_multi_byte_char_in_filename.txt b/src/scount/tests/functionality/res/expected/output_multi_byte_char_in_filename.txt
index 4bf7479..f3cd175 100644
--- a/src/scount/tests/functionality/res/expected/output_multi_byte_char_in_filename.txt
+++ b/src/scount/tests/functionality/res/expected/output_multi_byte_char_in_filename.txt
@@ -1,17 +1,17 @@
 Directory: special
 Scanned files: 2
 
-  o---------- File ----------o--- LLC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
-  | mb_😀_char_🔥_n.txt      |    n/a    |     1     |    13     |    78     |    78     |
-  | placeholder.txt          |    n/a    |     1     |     6     |    33     |    33     |
-  o--------------------------o-----------o-----------o-----------o-----------o-----------o
+  o---------- File ----------o--- LLC ---o--- LOC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
+  | mb_😀_char_🔥_n.txt      |    n/a    |    n/a    |     1     |    13     |    78     |    78     |
+  | placeholder.txt          |    n/a    |    n/a    |     1     |     6     |    33     |    33     |
+  o--------------------------o-----------o-----------o-----------o-----------o-----------o-----------o
 
 Summary:
 
-  o-------- Language --------o--- LLC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
-  | Plain Text               |    n/a    |     2     |    19     |    111    |    111    |
-  o==========================o===========o===========o===========o===========o===========o
-  | Total:                   |    n/a    |     2     |    19     |    111    |    111    |
-  o==========================o===========o===========o===========o===========o===========o
+  o-------- Language --------o--- LLC ---o--- LOC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
+  | Plain Text               |    n/a    |    n/a    |     2     |    19     |    111    |    111    |
+  o==========================o===========o===========o===========o===========o===========o===========o
+  | Total:                   |    n/a    |    n/a    |     2     |    19     |    111    |    111    |
+  o==========================o===========o===========o===========o===========o===========o===========o
 
 
diff --git a/src/scount/tests/functionality/res/expected/output_multiple_files.txt b/src/scount/tests/functionality/res/expected/output_multiple_files.txt
index a70b020..096dc08 100644
--- a/src/scount/tests/functionality/res/expected/output_multiple_files.txt
+++ b/src/scount/tests/functionality/res/expected/output_multiple_files.txt
@@ -1,18 +1,18 @@
 Directory: java
 Scanned files: 3
 
-  o---------- File ----------o--- LLC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
-  | Sample.java              |    104    |    188    |    494    |   4709    |   4709    |
-  | SampleAnnotated.java     |    104    |    188    |    905    |   7424    |   7424    |
-  | SampleMinFormatting.java |    104    |    107    |    494    |   4061    |   4061    |
-  o--------------------------o-----------o-----------o-----------o-----------o-----------o
+  o---------- File ----------o--- LLC ---o--- LOC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
+  | Sample.java              |    104    |    142    |    188    |    494    |   4709    |   4709    |
+  | SampleAnnotated.java     |    104    |    142    |    188    |    905    |   7424    |   7424    |
+  | SampleMinFormatting.java |    104    |    81     |    107    |    494    |   4061    |   4061    |
+  o--------------------------o-----------o-----------o-----------o-----------o-----------o-----------o
 
 Summary:
 
-  o-------- Language --------o--- LLC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
-  | Java                     |    312    |    483    |   1893    |   16194   |   16194   |
-  o==========================o===========o===========o===========o===========o===========o
-  | Total:                   |    312    |    483    |   1893    |   16194   |   16194   |
-  o==========================o===========o===========o===========o===========o===========o
+  o-------- Language --------o--- LLC ---o--- LOC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
+  | Java                     |    312    |    365    |    483    |   1893    |   16194   |   16194   |
+  o==========================o===========o===========o===========o===========o===========o===========o
+  | Total:                   |    312    |    365    |    483    |   1893    |   16194   |   16194   |
+  o==========================o===========o===========o===========o===========o===========o===========o
 
 
diff --git a/src/scount/tests/functionality/res/expected/output_multiple_files_lines_only.txt b/src/scount/tests/functionality/res/expected/output_multiple_files_lines_only.txt
index 9b7fc93..338b580 100644
--- a/src/scount/tests/functionality/res/expected/output_multiple_files_lines_only.txt
+++ b/src/scount/tests/functionality/res/expected/output_multiple_files_lines_only.txt
@@ -1,18 +1,18 @@
 Directory: java
 Scanned files: 3
 
-  o---------- File ----------o--- LLC ---o--- PHL ---o
-  | Sample.java              |    104    |    188    |
-  | SampleAnnotated.java     |    104    |    188    |
-  | SampleMinFormatting.java |    104    |    107    |
-  o--------------------------o-----------o-----------o
+  o---------- File ----------o--- LLC ---o--- LOC ---o--- PHL ---o
+  | Sample.java              |    104    |    142    |    188    |
+  | SampleAnnotated.java     |    104    |    142    |    188    |
+  | SampleMinFormatting.java |    104    |    81     |    107    |
+  o--------------------------o-----------o-----------o-----------o
 
 Summary:
 
-  o-------- Language --------o--- LLC ---o--- PHL ---o
-  | Java                     |    312    |    483    |
-  o==========================o===========o===========o
-  | Total:                   |    312    |    483    |
-  o==========================o===========o===========o
+  o-------- Language --------o--- LLC ---o--- LOC ---o--- PHL ---o
+  | Java                     |    312    |    365    |    483    |
+  o==========================o===========o===========o===========o
+  | Total:                   |    312    |    365    |    483    |
+  o==========================o===========o===========o===========o
 
 
diff --git a/src/scount/tests/functionality/res/expected/output_multiple_files_no_llc.txt b/src/scount/tests/functionality/res/expected/output_multiple_files_no_llc.txt
index a62abe9..1da96a1 100644
--- a/src/scount/tests/functionality/res/expected/output_multiple_files_no_llc.txt
+++ b/src/scount/tests/functionality/res/expected/output_multiple_files_no_llc.txt
@@ -1,21 +1,21 @@
 Directory: txt
 Scanned files: 6
 
-  o---------- File ----------o--- LLC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
-  | 1sample1.txt             |    n/a    |     1     |     2     |    26     |    26     |
-  | 1sample2.txt             |    n/a    |     1     |     2     |    26     |    26     |
-  | 1sample3.txt             |    n/a    |     1     |     2     |    26     |    26     |
-  | 2sample1.txt             |    n/a    |     1     |     2     |    31     |    31     |
-  | 2sample2.txt             |    n/a    |     1     |     2     |    31     |    31     |
-  | 3sample1.txt             |    n/a    |     1     |     2     |    36     |    36     |
-  o--------------------------o-----------o-----------o-----------o-----------o-----------o
+  o---------- File ----------o--- LLC ---o--- LOC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
+  | 1sample1.txt             |    n/a    |    n/a    |     1     |     2     |    26     |    26     |
+  | 1sample2.txt             |    n/a    |    n/a    |     1     |     2     |    26     |    26     |
+  | 1sample3.txt             |    n/a    |    n/a    |     1     |     2     |    26     |    26     |
+  | 2sample1.txt             |    n/a    |    n/a    |     1     |     2     |    31     |    31     |
+  | 2sample2.txt             |    n/a    |    n/a    |     1     |     2     |    31     |    31     |
+  | 3sample1.txt             |    n/a    |    n/a    |     1     |     2     |    36     |    36     |
+  o--------------------------o-----------o-----------o-----------o-----------o-----------o-----------o
 
 Summary:
 
-  o-------- Language --------o--- LLC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
-  | Plain Text               |    n/a    |     6     |    12     |    176    |    176    |
-  o==========================o===========o===========o===========o===========o===========o
-  | Total:                   |    n/a    |     6     |    12     |    176    |    176    |
-  o==========================o===========o===========o===========o===========o===========o
+  o-------- Language --------o--- LLC ---o--- LOC ---o--- PHL ---o--- WRD ---o--- CHR ---o--- SZE ---o
+  | Plain Text               |    n/a    |    n/a    |     6     |    12     |    176    |    176    |
+  o==========================o===========o===========o===========o===========o===========o===========o
+  | Total:                   |    n/a    |    n/a    |     6     |    12     |    176    |    176    |
+  o==========================o===========o===========o===========o===========o===========o===========o
 
 
diff --git a/src/scount/tests/functionality/res/expected/output_single_file.txt b/src/scount/tests/functionality/res/expected/output_single_file.txt
index 0986aee..ff67a82 100644
--- a/src/scount/tests/functionality/res/expected/output_single_file.txt
+++ b/src/scount/tests/functionality/res/expected/output_single_file.txt
@@ -1,6 +1,7 @@
 File: Sample.java
 
   Logical Lines of Code (LLC):        104
+  Lines of Code         (LOC):        142
   Physical Lines        (PHL):        188
   Words                 (WRD):        494
   Characters            (CHR):       4709
diff --git a/src/scount/tests/functionality/res/expected/output_single_file_lines_only.txt b/src/scount/tests/functionality/res/expected/output_single_file_lines_only.txt
index 533a603..fc55961 100644
--- a/src/scount/tests/functionality/res/expected/output_single_file_lines_only.txt
+++ b/src/scount/tests/functionality/res/expected/output_single_file_lines_only.txt
@@ -1,5 +1,6 @@
 File: Sample.java
 
   Logical Lines of Code (LLC):        104
+  Lines of Code         (LOC):        142
   Physical Lines        (PHL):        188
 
diff --git a/src/scount/tests/functionality/res/expected/output_single_file_no_llc.txt b/src/scount/tests/functionality/res/expected/output_single_file_no_llc.txt
index d882727..71cbb8a 100644
--- a/src/scount/tests/functionality/res/expected/output_single_file_no_llc.txt
+++ b/src/scount/tests/functionality/res/expected/output_single_file_no_llc.txt
@@ -1,6 +1,7 @@
 File: sample1.md
 
   Logical Lines of Code (LLC):        n/a
+  Lines of Code         (LOC):        n/a
   Physical Lines        (PHL):          1
   Words                 (WRD):          8
   Characters            (CHR):         52
diff --git a/src/scount/tests/functionality/res/expected/output_stdin.txt b/src/scount/tests/functionality/res/expected/output_stdin.txt
index da09785..53d6b31 100644
--- a/src/scount/tests/functionality/res/expected/output_stdin.txt
+++ b/src/scount/tests/functionality/res/expected/output_stdin.txt
@@ -1,6 +1,7 @@
 File: -  (Data from standard input treated as a .txt file)
 
   Logical Lines of Code (LLC):        n/a
+  Lines of Code         (LOC):        n/a
   Physical Lines        (PHL):          2
   Words                 (WRD):          2
   Characters            (CHR):          8
diff --git a/src/scount/tests/functionality/res/expected/output_stdin_lines_only.txt b/src/scount/tests/functionality/res/expected/output_stdin_lines_only.txt
index b038a0f..9df7bed 100644
--- a/src/scount/tests/functionality/res/expected/output_stdin_lines_only.txt
+++ b/src/scount/tests/functionality/res/expected/output_stdin_lines_only.txt
@@ -1,5 +1,6 @@
 File: -  (Data from standard input treated as a .txt file)
 
   Logical Lines of Code (LLC):        n/a
+  Lines of Code         (LOC):        n/a
   Physical Lines        (PHL):          3
 
diff --git a/src/scount/tests/functionality/res/expected/output_stdin_with_ext.txt b/src/scount/tests/functionality/res/expected/output_stdin_with_ext.txt
index 583408b..974e4f7 100644
--- a/src/scount/tests/functionality/res/expected/output_stdin_with_ext.txt
+++ b/src/scount/tests/functionality/res/expected/output_stdin_with_ext.txt
@@ -1,6 +1,7 @@
 File: -  (Data from standard input treated as a .java file)
 
   Logical Lines of Code (LLC):          3
+  Lines of Code         (LOC):          5
   Physical Lines        (PHL):         12
   Words                 (WRD):         34
   Characters            (CHR):        233