Dictionary.net

(DSI) One line of source code (LOC)developed by a project.DSI is the primary input to many tools for estimating softwarecost. The term "delivered" is generally meant to excludenon-delivered support software such as test drivers. However,if these are developed with the same care as deliveredsoftware, with their own reviews, test plans, documentation,etc., then they should be counted. The "source instructions"include all program instructions created by project personneland processed into machine code by some combination ofpreprocessors, compilers, and assemblers. It excludescomments and unmodified utility software. It includes jobcontrol language, format statements, and data declarations.