This is a follow up to Jacob Moran’s article Keeping it simple - Line breaks in PowerShell.
I am strongly in the pro backtick camp, but I won’t get into that debate here. Instead, I’ll cover more of the common ground between the two camps.
In addition to after a pipe, there are many, many more places where you can put in a line break without a backtick and without breaking your code.
As a rule of thumb, any spot where the syntax unambiguously must be followed by something more, you can break the line.
As an extreme example, this:

$A

=

1

,

1

1

,

3

$B

=  @(  “a”

,

“b”

,

“c”  ) If (  $A

[

2

]

. ToString()  -eq

$B

[

2

]

. Length  -or  ( Get-Date ) . Date . DayOfWeek  -eq

‘Tuesday’  ) {  [pscustomobject] @{ Name 

“x”  } }

Can be written like this:

$A

=

1

,

1

1

,

3

$B

=  @(

“a”

“b”

“c”

)

If  (

$A

[

2

]

.

ToString( )  -eq

$B

[

2

]

.

Length  -or

(

Get-Date

) .

Date .

DayOfWeek  -eq

‘Tuesday’

) {

[ pscustomobject] @{ Name 

“x”

} }

That example is, of course, silly.
But combine judicious use of the line break with appropriate horizontal whitespace, and you can turn this:

If  (  $SourceFile1

. Length  /

1Gb

-gt

$MaxSizeGB

-and  (  $SourceFile1

. FullName  -like

“*\Accounting*”

-or

$SourceFile1

. FullName  -like

“*\Finance*”  ) ) {

$Destination

=

$SourceFile1

. FullName . Replace(  $SourceShare

,

$DestinationShare  ) . Replace(  ‘\Accounting'

,

‘\ACC'  ) . Replace(  ‘\Accounting'

,

‘\FIN'  ) }

Into this:

If  (  $SourceFile1

. Length  /

1Gb

-gt

$MaxSizeGB

-and

     ( 

$SourceFile1

. FullName  -like

“*\Accounting*”

-or

       $SourceFile1

. FullName  -like

“*\Finance*”  ) )

    {

    $Destination

=

$SourceFile1

. FullName .

                    Replace( 

$SourceShare

,

$DestinationShare  ) .

                    Replace( 

‘\Accounting'

,

‘\ACC'  ) .

                    Replace( 

‘\Accounting'

,

‘\FIN'  )

    }