$id = 1
$tempfolder = "C:\TEMP\"
gci $tempfolder -Include *.txt -Recurse |
   % { $_ | Select-Object @{N='ID';E={$id}},@{N='File Name';E={$_.Name}},
    @{n="lines";e={
       get-content $_ |
         measure-object -line |
             select -expa lines }
                                       }
     $id++}