diff --git a/actionpack/Rakefile b/actionpack/Rakefile
index 7eab972595..d12213a2d8 100644
--- a/actionpack/Rakefile
+++ b/actionpack/Rakefile
@@ -40,27 +40,9 @@ task :release => :package do
 end
 
 task :lines do
-  lines, codelines, total_lines, total_codelines = 0, 0, 0, 0
-
-  FileList["lib/**/*.rb"].each do |file_name|
-    next if file_name =~ /vendor/
-    File.open(file_name, 'r') do |f|
-      while line = f.gets
-        lines += 1
-        next if line =~ /^\s*$/
-        next if line =~ /^\s*#/
-        codelines += 1
-      end
-    end
-    puts "L: #{sprintf("%4d", lines)}, LOC #{sprintf("%4d", codelines)} | #{file_name}"
-
-    total_lines     += lines
-    total_codelines += codelines
-
-    lines, codelines = 0, 0
-  end
-
-  puts "Total: Lines #{total_lines}, LOC #{total_codelines}"
+  load File.expand_path('..', File.dirname(__FILE__)) + '/tools/line_statistics'
+  files = FileList["lib/**/*.rb"]
+  CodeTools::LineStatistics.new(files).print_loc
 end
 
 rule '.rb' => '.y' do |t|
diff --git a/activerecord/Rakefile b/activerecord/Rakefile
index 7769966a22..b1069e5dcc 100644
--- a/activerecord/Rakefile
+++ b/activerecord/Rakefile
@@ -146,27 +146,9 @@ task :drop_postgresql_databases => 'db:postgresql:drop'
 task :rebuild_postgresql_databases => 'db:postgresql:rebuild'
 
 task :lines do
-  lines, codelines, total_lines, total_codelines = 0, 0, 0, 0
-
-  FileList["lib/active_record/**/*.rb"].each do |file_name|
-    next if file_name =~ /vendor/
-    File.open(file_name, 'r') do |f|
-      while line = f.gets
-        lines += 1
-        next if line =~ /^\s*$/
-        next if line =~ /^\s*#/
-        codelines += 1
-      end
-    end
-    puts "L: #{sprintf("%4d", lines)}, LOC #{sprintf("%4d", codelines)} | #{file_name}"
-
-    total_lines     += lines
-    total_codelines += codelines
-
-    lines, codelines = 0, 0
-  end
-
-  puts "Total: Lines #{total_lines}, LOC #{total_codelines}"
+  load File.expand_path('..', File.dirname(__FILE__)) + '/tools/line_statistics'
+  files = FileList["lib/active_record/**/*.rb"]
+  CodeTools::LineStatistics.new(files).print_loc
 end
 
 spec = eval(File.read('activerecord.gemspec'))
diff --git a/tools/line_statistics b/tools/line_statistics
new file mode 100755
index 0000000000..5eb5cfdc3d
--- /dev/null
+++ b/tools/line_statistics
@@ -0,0 +1,41 @@
+#!/usr/bin/env ruby
+# Example:
+#   files = FileList["lib/active_record/**/*.rb"]
+#   CodeTools::LineStatistics.new(files).print_loc
+module CodeTools
+  class LineStatistics
+
+    # @param files [Array, FileList, Enumerable]
+    # e.g. FileList["lib/active_record/**/*.rb"]
+    def initialize(files)
+      @files = Array(files).compact
+    end
+
+    # Calculates LOC for each file
+    # Outputs each file and a total LOC
+    def print_loc
+      lines, codelines, total_lines, total_codelines = 0, 0, 0, 0
+
+      @files.each do |file_name|
+        next if file_name =~ /vendor/
+        File.open(file_name, 'r') do |f|
+          while line = f.gets
+            lines += 1
+            next if line =~ /^\s*$/
+            next if line =~ /^\s*#/
+            codelines += 1
+          end
+        end
+        puts "L: #{sprintf("%4d", lines)}, LOC #{sprintf("%4d", codelines)} | #{file_name}"
+
+        total_lines     += lines
+        total_codelines += codelines
+
+        lines, codelines = 0, 0
+      end
+
+      puts "Total: Lines #{total_lines}, LOC #{total_codelines}"
+    end
+
+  end
+end