The loc program provides the capability to count source and comment lines in multiple languages, currently including C/C++, Fortran, IDL, Java, Lisp, Matlab/Octave, Perl, PHP, Python, SAS, shell, SQL, and Tcl/Expect. Multiple files can be scanned, with recusion through subdirectories, and the grand total counts will also be given.
Letter of Credit. A financial guaranty issued by a bank that permits the party to which it is issued to draw funds from the bank in the event of a valid unpaid claim against the other party; in reinsurance, typically used to permit reserve credit to be taken with respect to non-admitted reinsurance; an alternative to funds withheld and modified coinsurance. Also referred to as an LOC.