code: def _parse_requirements_list(value):
      return [
          line
          for line in value.splitlines()
          if line.strip() and not line.strip().startswith("#")
      ]
  
imports: import logging
  import os
  from contextlib import contextmanager
  from functools import partial
  from typing import TYPE_CHECKING, Callable, Dict, Mapping, Optional, Set, Union
  from ..errors import FileError, InvalidConfigError
  from ..warnings import SetuptoolsWarning
  from .None import expand
  from ._apply_pyprojecttoml import _PREVIOUSLY_DEFINED, _MissingDynamic
  from ._apply_pyprojecttoml import apply
label_desc: Use image node_id 6 for calling a global function with example usage: _parse_requirements_list(value) and returns: unknown