"... From there it is only a small step to measuring "programmer productivity" in terms of "number of lines of code produced per month". This is a very costly measuring unit because it encourages the writing of insipid code, but today I am less interested in how foolish a unit it is from even a pure business point of view. My point today is that, if we wish to count lines of code, we should not regard them as "lines produced" but as "lines spent": the current conventional wisdom is so foolish as to book that count on the wrong side of the ledger."

~Dijkstra

https://www.cs.utexas.edu/~EWD/transcriptions/EWD10xx/EWD103...