How does the SonarQube Developer Edition count the lines of code?

SonarQube Developer Edition 9.1.0

If SQ says it scanned 1 million lines of code does it include blank lines, line breaks, comments into this measurement? Do we need any pre-processing to remove all comments, blank lines before running the scan?

Hi.

The “lines of code” metric is described here: Metric Definitions | SonarQube Docs

Lines of code ( ncloc )
Number of physical lines that contain at least one character which is neither a whitespace nor a tabulation nor part of a comment.

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