For use primarily by transcriptionists, this is a line counting program for MS Word 97 and 2000. The Abacus, a Word Add-In, will count headers and footers; portions of text selected by the user; and text lines as either a gross line count or as a number of characters per line. The line count is then saved in a log file along with a name and the date. This log file can then be edited and printed, and used for billingpurposes.