Opening braces covered but closing braces are not covered in code coverage in few scenarios.
End /start of method is showing as covered whereas the logic in the method is not covered as per code coverage.
Few scripts are being executed from Automation test suite but still coming as not executed in code coverage.
Few valid lines are being shown ad dead code/ignored. Ideally it should be covered as part of code coverage .
Excluding of particular file is not supported in code coverage tool as we need to exclude the framework related files.
Variable declaration, Function definition and class statements are ignored by code coverage tool . The tool might need to count them too.