diff --git a/src/count.sh b/src/count.sh
deleted file mode 100644
index bd354e5876..0000000000
--- a/src/count.sh
+++ /dev/null
@@ -1,106 +0,0 @@
-#! /bin/sh
-#
-# Simple stupid utility to count lines of code
-# The output may deceive you, remember to subtract 1 from file count
-
-echo 
-echo
-echo "app utils:"
-wc app-file/*.c app-utils/*.c calculation/*.c core-utils/*.c gnc-module/*.c network-utils/*.c tax/us/*.c
-wc app-file/*.c app-utils/*.c calculation/*.c core-utils/*.c gnc-module/*.c network-utils/*.c tax/us/*.c | wc
-echo 
-echo
-echo "app utils:"
-wc app-file/*.h app-utils/*.h calculation/*.h core-utils/*.h gnc-module/*.h network-utils/*.h tax/us/*.h
-wc app-file/*.h app-utils/*.h calculation/*.h core-utils/*.h gnc-module/*.h network-utils/*.h tax/us/*.h | wc
-echo 
-echo
-echo "app utils:"
-wc app-file/*.scm app-utils/*.scm calculation/*.scm core-utils/*.scm gnc-module/*.scm network-utils/*.scm tax/us/*.scm
-wc app-file/*.scm app-utils/*.scm calculation/*.scm core-utils/*.scm gnc-module/*.scm network-utils/*.scm tax/us/*.scm | wc
-
-
-echo 
-echo
-echo "import export:"
-wc import-export/*.c import-export/*/*.c
-wc import-export/*.c import-export/*/*.c |wc
-
-echo 
-echo
-echo "import export:"
-wc import-export/*.h import-export/*/*.h
-wc import-export/*.h import-export/*/*.h | wc
-
-echo 
-echo
-echo "import export:"
-wc import-export/*.scm import-export/*/*.scm
-wc import-export/*.scm import-export/*/*.scm | wc
-
-echo 
-echo
-echo "reports:"
-wc report/*/*.c
-wc report/*/*.c |wc
-
-echo 
-echo
-echo "reports:"
-wc report/*/*.h
-wc report/*/*.h |wc
-
-echo 
-echo
-echo "reports:"
-wc report/*/*.scm
-wc report/*/*.scm |wc
-
-echo 
-echo
-echo "scheme misc:"
-wc scm/*.scm scm/*/*.scm
-wc scm/*.scm scm/*/*.scm |wc
-
-echo 
-echo
-echo "Business:"
-wc business/*/*.c
-wc business/*/*.c |wc
-
-echo 
-echo
-echo "Business:"
-wc business/*/*.h
-wc business/*/*.h |wc 
-
-echo 
-echo
-echo "Business:"
-wc business/*/*.scm
-wc business/*/*.scm | wc
-
-echo 
-echo
-echo "test:"
-wc test-core/*.c */test/*.c  */*/test/*.c */*/*/test/*.c 
-wc test-core/*.c */test/*.c  */*/test/*.c */*/*/test/*.c  |wc
-
-echo 
-echo
-echo "test:"
-wc test-core/*.h */test/*.h  */*/test/*.h */*/*/test/*.h 
-wc test-core/*.h */test/*.h  */*/test/*.h */*/*/test/*.h  |wc
-
-echo 
-echo
-echo "test:"
-wc test-core/*.scm */test/*.scm  */*/test/*.scm */*/*/test/*.scm 
-wc test-core/*.scm */test/*.scm  */*/test/*.scm */*/*/test/*.scm  |wc
-
-echo 
-echo
-echo "internal docs"
-wc README* */README* */*/README* */*/*/README* *.txt */*.txt */*/*.txt */*/*/*.txt doc/*.html doc/*/*.html doc/*.texinfo doc/*/*.texinfo doc/xml/*.dtd
-wc README* */README* */*/README* */*/*/README* *.txt */*.txt */*/*.txt */*/*/*.txt doc/*.html doc/*/*.html doc/*.texinfo doc/*/*.texinfo doc/xml/*.dtd |wc
-
diff --git a/src/count.dat b/util/src-count/count.dat
similarity index 100%
rename from src/count.dat
rename to util/src-count/count.dat
diff --git a/src/count.gplot b/util/src-count/count.gplot
similarity index 100%
rename from src/count.gplot
rename to util/src-count/count.gplot
diff --git a/util/src-count/count.sh b/util/src-count/count.sh
new file mode 100644
index 0000000000..5d67fadfba
--- /dev/null
+++ b/util/src-count/count.sh
@@ -0,0 +1,139 @@
+#! /bin/sh
+#
+# Simple stupid utility to count lines of code
+# The output may deceive you, remember to subtract 1 from file count
+
+#
+# FIXME This script is very out of date. It doesn't count a number
+#       of source directories (such as gnome, ledger, engine,...)
+#
+
+SRC_DIR=$(dirname $0)/../../src
+
+cd $SRC_DIR
+
+echo 
+echo
+echo "app utils:"
+wc $(find app-utils core-utils calculation gnc-module tax \
+            \( -regex '.*test[^/]*' -prune \) -o \
+            \( -path '*.svn' -prune \)        -o \
+            \( \( -name '*.c'         -o \
+                  -name '*.h'         -o \
+                  -name '*.scm' \)        -a \
+               -print \) | sort )
+wc $(find app-utils core-utils calculation gnc-module tax \
+            \( -regex '.*test[^/]*' -prune \) -o \
+            \( -path '*.svn' -prune \)        -o \
+            \( \( -name '*.c'         -o \
+                  -name '*.h'         -o \
+                  -name '*.scm' \)        -a \
+               -print \) | sort ) | wc
+
+echo
+echo
+echo "import export:"
+wc $(find import-export \
+            \( -regex '.*test[^/]*' -prune \) -o \
+            \( -path '*.svn' -prune \)        -o \
+            \( \( -name '*.c'         -o \
+                  -name '*.h'         -o \
+                  -name '*.scm' \)        -a \
+               -print \) | sort )
+wc $(find import-export \
+            \( -regex '.*test[^/]*' -prune \) -o \
+            \( -path '*.svn' -prune \)        -o \
+            \( \( -name '*.c'         -o \
+                  -name '*.h'         -o \
+                  -name '*.scm' \)        -a \
+               -print \) | sort ) | wc
+
+echo
+echo
+echo "reports:"
+wc $(find report \
+            \( -regex '.*test[^/]*' -prune \) -o \
+            \( -path '*.svn' -prune \)        -o \
+            \( \( -name '*.c'         -o \
+                  -name '*.h'         -o \
+                  -name '*.scm' \)        -a \
+               -print \) | sort )
+wc $(find report \
+            \( -regex '.*test[^/]*' -prune \) -o \
+            \( -path '*.svn' -prune \)        -o \
+            \( \( -name '*.c'         -o \
+                  -name '*.h'         -o \
+                  -name '*.scm' \)        -a \
+               -print \) | sort ) | wc
+
+echo
+echo
+echo "scheme misc:"
+wc $(find scm \
+            \( -regex '.*test[^/]*' -prune \) -o \
+            \( -path '*.svn' -prune \)        -o \
+            \( \( -name '*.c'         -o \
+                  -name '*.h'         -o \
+                  -name '*.scm' \)        -a \
+               -print \) | sort )
+wc $(find scm \
+            \( -regex '.*test[^/]*' -prune \) -o \
+            \( -path '*.svn' -prune \)        -o \
+            \( \( -name '*.c'         -o \
+                  -name '*.h'         -o \
+                  -name '*.scm' \)        -a \
+               -print \) | sort ) |wc
+
+echo
+echo
+echo "Business:"
+wc $(find business \
+            \( -regex '.*test[^/]*' -prune \) -o \
+            \( -path '*.svn' -prune \)        -o \
+            \( \( -name '*.c'         -o \
+                  -name '*.h'         -o \
+                  -name '*.scm' \)        -a \
+               -print \) | sort )
+wc $(find business \
+            \( -regex '.*test[^/]*' -prune \) -o \
+            \( -path '*.svn' -prune \)        -o \
+            \( \( -name '*.c'         -o \
+                  -name '*.h'         -o \
+                  -name '*.scm' \)        -a \
+               -print \) | sort ) | wc
+
+echo
+echo
+echo "test:"
+wc $(find . \( -path '*.svn' -prune \)        -o \
+            \( -regex '.*/test.*/.*'      -a \
+               \( -name '*.c'         -o \
+                  -name '*.h'         -o \
+                  -name '*.scm' \)        -a \
+               -print \) | sort )
+wc $(find . \( -path '*.svn' -prune \)        -o \
+            \( -regex '.*/test.*/.*'      -a \
+               \( -name '*.c'         -o \
+                  -name '*.h'         -o \
+                  -name '*.scm' \)        -a \
+               -print \) | sort ) | wc
+
+echo
+echo
+echo "internal docs"
+wc $(find .. \( -path '*.svn' -prune \) -o \
+            \( -name 'README*'             -o \
+               -name '*.txt'               -o \
+               -name '*.html'              -o \
+               -name '*.texinfo'           -o \
+               -name '*.dtd' \)                -a \
+             -print | sort )
+wc $(find .. \( -path '*.svn' -prune \) -o \
+            \( -name 'README*'             -o \
+               -name '*.txt'               -o \
+               -name '*.html'              -o \
+               -name '*.texinfo'           -o \
+               -name '*.dtd' \)                -a \
+             -print | sort ) | wc
+
+cd -
\ No newline at end of file