Definition from the copyright law, 17 U.S.C. 101:
A computer program is a set of statements or instructions to be used directly or indirectly in a computer in order to bring about a certain result.
From Compendium of Copyright Office Practices, section 321.03:
The Copyright Office considers source and object code as two representations of the same computer program.
Eligibility: To be eligible for preregistration, it is required that: