Javascript simple properties/env parser

gistfile1.js

const content = `
PROPERTY=value
Property2=value2
`;

const config = (content + '').split('\n').map(line => {
    line = line.trim();
    if (line.indexOf('#') === 0) {
        return '';
    }
    return line;
}).reduce((acc, line) => {
    if (!line) {
        return acc;
    }
    const dividerIndex = line.indexOf('=');
    if (dividerIndex < 2) {
        return acc;
    }
    acc[line.substring(0, dividerIndex).trim()] = line.substring(dividerIndex + 1, line.length).trim();
    return acc;
}, {});

console.log(config); // { PROPERTY: "value", Property2: "value2" }