Hi, @Michael!
It’s 1C (BSL) - language of 1C:Enterprise. I’ve posted a NEW RELEASE announce some time ago - [NEW RELEASE] 1C (BSL) Community Plugin 1.0.1
You can find used cognitive complexity computer implemantation here (as it is a part of BSL Language Server) - https://github.com/1c-syntax/bsl-language-server/blob/develop/src/main/java/org/github/_1c_syntax/bsl/languageserver/context/computer/CognitiveComplexityComputer.java and resource file https://github.com/1c-syntax/bsl-language-server/blob/develop/src/test/resources/context/computer/CognitiveComplexityComputerTest.bsl
Hm, looks like it is the most difficult part of computing 
I’ll try to implement it based on your test.
It would be cool, if this clarification will be placed at whitepaper.
Thanks! Cognitive complexity is a main feature for 1.1 sonar-community-plugin release (besides 9 new rules)