I have a file like this reported from Emma.
OVERALL COVERAGE SUMMARY:
[class, %] [method, %] [block, %] [line, %] [name] 6% (2/33)! 3% (4/150)! 1% (48/4378)! 1% (11.8/799)! all classes
OVERALL STATS SUMMARY:
total packages: 2 total classes: 33 total methods: 150 total executable files: 18 total executable lines: 799
As you can see, EMMA does not report SLOC, instead it says total executable lines: 799. What exactly is executable lines?
SLOC includes blank lines and comments too. Emma reports code coverage on the lines that contain code only, i.e executable lines of code.