I would refer you to

 http://peach.ease.lsoft.com/scripts/wa.exe?A2=ind9803&L=lstown-l&P=R2884

and simply note that at the bottom where I say "number of records" you can
just translate to "number of lines".  It has nothing to do with the number
of postings (a "record" is a line from BOL to EOL, where EOL is normally
a CR/LF combination or the equivalent for the respective operating system).

Nathan