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ISTQB Certified Tester Foundation Level (CTFL) v4.0 · ISTQB
Select one answer.
Written by other learners. Comments can disagree with the marked answer — check the official documentation when in doubt.
The correct answer is C. Only the executable statements in the code. Statement coverage is a type of code coverage that measures the percentage of executable statements in the code that are exercised by the tests. It focuses on ensuring that each executable statement in the code is executed at least once during testing. Comments and non-executable statements are not included in statement coverage analysis.