class RuboCop::Cop::Style::Encoding

def comments
  processed_source.lines.each.with_index.with_object({}) do |(line, line_number), comments|
    next if line.start_with?(SHEBANG)
    comment = MagicComment.parse(line)
    return comments unless comment.valid?
    comments[line_number + 1] = comment
  end
end