Trivia: If GnuCash were a commercial program...

[Geert Janssens]

... it is estimated it would have costed about 90 person years to develop :)

At least that's what the program sloccount claims. This is obviously not 
scientific calculation, just for fun. The program is primarily meant to 
calculate the effective source lines of code (sloc) in a project. I have 
ran it on GnuCash, here's the full summary for those interested:

Totals grouped by language (dominant language first):
ansic:       260622 (77.04%)
lisp:         42674 (12.61%)
sh:           16955 (5.01%)
python:        6823 (2.02%)
cpp:           6387 (1.89%)
perl:          4835 (1.43%)




Total Physical Source Lines of Code (SLOC)                = 338,296
Development Effort Estimate, Person-Years (Person-Months) = 90.53 (1,086.36)
  (Basic COCOMO model, Person-Months = 2.4 * (KSLOC**1.05))
Schedule Estimate, Years (Months)                         = 2.97 (35.61)
  (Basic COCOMO model, Months = 2.5 * (person-months**0.38))
Estimated Average Number of Developers (Effort/Schedule)  = 30.50
Total Estimated Cost to Develop                           = $ 12,229,349
  (average salary = $56,286/year, overhead = 2.40).
SLOCCount, Copyright (C) 2001-2004 David A. Wheeler
SLOCCount is Open Source Software/Free Software, licensed under the GNU GPL.
SLOCCount comes with ABSOLUTELY NO WARRANTY, and you are welcome to
redistribute it under certain conditions as specified by the GNU GPL 
license;
see the documentation for details.
Please credit this data as "generated using David A. Wheeler's 'SLOCCount'."

Have fun !

Geert