The scanner measures eligible source tokens and source-line equivalents after excluding generated, vendored, lock, binary, duplicate, and unsupported files.
The formula models as-is reconstruction by a capable engineering team already familiar with the codebase. It combines versioned model pricing, delivery capacity, expert planning, steering, verification, integration, complexity, compute, and risk reserve.
The formula does not separately price field expertise, product discovery, customer knowledge, market position, intellectual property, or the failed experiments and discarded work that preceded the current implementation.
Every result records its formula version, report date, source commit, and evidence coverage. ERV is not evidence that an outside team could reproduce the product for that amount.