If you mean quantifiable when you say "countable," then yes.
We count it before it's compiled as lines of code. Lines of codes are the operational phrases in plain language (most often) that are later compiled (translated) into machine language (all those zeros and ones). We use editing apps to write the lines of code in C++, Pascal, FORTRAN, Java, and so on. These coding languages have their own grammar, syntax, and vocabulary.
We count software after it's compiled as bits or multiple bits called bytes. I suspect you've seen Megabytes or Gigabytes. Those are typical units by which we count the size of the compiled code. A fundamental byte consists of eight bits for example.
Development can be both countable and uncountable depending on the context in which it is used. For example, "the development of a new software" is countable because it refers to a specific instance of development, while "economic development" is uncountable as it represents a broader concept or process.
countable
countable
The noun 'hill' is a countable noun. The plural form is 'hills'.
cookies are countable unless you have brain problems
countable
Shark is a countable noun.
Duck as an animal is countable, but if you mean the meat it is uncountable.
Prawn - prawns is the plural - is a countable noun
countable
few is countable
Countable