NCLOC and sequence points

NCLOC and sequence points

I am trying to understand the difference between NCLOC (non-commented lines of code) and sequence points.

I can see how NCLOC comes about. But for Sequence Points I am not sure - I had always assumed that it was the same as NCLOC. What does the sequence point number include or exclude to make it different?

Thanks,
LiamD