Take a look at this simple class:

namespace ForEachCoverage
{
    public static class EnumerateStuff
    {
        public static void PrintStuff(List<string> stuff)
        {
            foreach(var thing in stuff)
            {
                Console.Out.WriteLine(thing);
            }
        }

        public static string GetConventions(CallingConventions callingConvention)
        {
            var conventions = new List<string>();

            foreach(CallingConventions convention in 
                Enum.GetValues(typeof(CallingConventions)))
            {
                if((callingConvention & convention) == convention)
                {
                    conventions.Add(convention.ToString()
                        .ToLower(CultureInfo.CurrentCulture));
                }
            }

            return string.Join(" ", conventions.ToArray());
        }
    }
}

One method is enumerating over a list of strings, and the other is enumerating a list of CallingConventions values.

Here's my test class:

[TestClass]
public sealed class EnumerateStuffTests
{
    [TestMethod]
    public void EnumerateStuff()
    {
        var stuff = new List<string>() { "this", "that", "other" };
        ForEachCoverage.EnumerateStuff.PrintStuff(stuff);
    }

    [TestMethod]
    public void GetConventions()
    {
        ForEachCoverage.EnumerateStuff.GetConventions(
            CallingConventions.Any | CallingConventions.HasThis);
    }
}

OK, I'm really not testing anything of value, but what I want to demonstrate is the code coverage numbers:

Hmmmm...it says I'm missing 2 blocks in GetConventions(). Let's pull up the pretty code highlighting:

D'oh! All of the lines are showing coverage! What's the deal?

The devil's in the compiler details. Take a look at the two methods in IL:

.class public abstract auto ansi sealed beforefieldinit 
  ForEachCoverageInIL.EnumerateStuff
  extends [mscorlib]System.Object
{
  .method public hidebysig static void  
    PrintStuff(class [mscorlib]System.Collections.Generic.List`1<string> stuff) cil managed
  {
    .maxstack  2
    .locals init ([0] string thing,
      [1] valuetype [mscorlib]System.Collections.Generic.List`1/Enumerator<string> CS$5$0000)
    IL_0000:  ldarg.0
    IL_0001:  callvirt instance valuetype 
      [mscorlib]System.Collections.Generic.List`1/Enumerator<!0> 
      class [mscorlib]System.Collections.Generic.List`1<string>::GetEnumerator()
    IL_0006:  stloc.1
    .try
    {
      IL_0007:  br.s       IL_001c

      IL_0009:  ldloca.s   CS$5$0000
      IL_000b:  call       instance !0 valuetype 
        [mscorlib]System.Collections.Generic.List`1/Enumerator<string>::get_Current()
      IL_0010:  stloc.0
      IL_0011:  call       class 
        [mscorlib]System.IO.TextWriter [mscorlib]System.Console::get_Out()
      IL_0016:  ldloc.0
      IL_0017:  callvirt   instance void [mscorlib]System.IO.TextWriter::WriteLine(string)
      IL_001c:  ldloca.s   CS$5$0000
      IL_001e:  call       instance bool valuetype 
        [mscorlib]System.Collections.Generic.List`1/Enumerator<string>::MoveNext()
      IL_0023:  brtrue.s   IL_0009

      IL_0025:  leave.s    IL_0035

    }
    finally
    {
      IL_0027:  ldloca.s   CS$5$0000
      IL_0029:  constrained. valuetype 
        [mscorlib]System.Collections.Generic.List`1/Enumerator<string>
      IL_002f:  callvirt   instance void [mscorlib]System.IDisposable::Dispose()
      IL_0034:  endfinally
    }
    IL_0035:  ret
  }

  .method public hidebysig static string GetConventions(
    valuetype [mscorlib]System.Reflection.CallingConventions callingConvention) cil managed
  {
    .maxstack  3
    .locals init ([0] class [mscorlib]System.Collections.Generic.List`1<string> conventions,
             [1] valuetype [mscorlib]System.Reflection.CallingConventions convention,
             [2] class [mscorlib]System.Collections.IEnumerator CS$5$0000,
             [3] class [mscorlib]System.IDisposable CS$0$0001)
    IL_0000:  newobj     instance void class 
      [mscorlib]System.Collections.Generic.List`1<string>::.ctor()
    IL_0005:  stloc.0
    IL_0006:  ldtoken    [mscorlib]System.Reflection.CallingConventions
    IL_000b:  call       class [mscorlib]System.Type 
      [mscorlib]System.Type::GetTypeFromHandle(valuetype [mscorlib]System.RuntimeTypeHandle)
    IL_0010:  call       class [mscorlib]System.Array 
      [mscorlib]System.Enum::GetValues(class [mscorlib]System.Type)
    IL_0015:  callvirt   instance class 
      [mscorlib]System.Collections.IEnumerator [mscorlib]System.Array::GetEnumerator()
    IL_001a:  stloc.2
    .try
    {
      IL_001b:  br.s       IL_004a

      IL_001d:  ldloc.2
      IL_001e:  callvirt   instance object 
        [mscorlib]System.Collections.IEnumerator::get_Current()
      IL_0023:  unbox.any  [mscorlib]System.Reflection.CallingConventions
      IL_0028:  stloc.1
      IL_0029:  ldarg.0
      IL_002a:  ldloc.1
      IL_002b:  and
      IL_002c:  ldloc.1
      IL_002d:  bne.un.s   IL_004a

      IL_002f:  ldloc.0
      IL_0030:  ldloc.1
      IL_0031:  box        [mscorlib]System.Reflection.CallingConventions
      IL_0036:  callvirt   instance string [mscorlib]System.Object::ToString()
      IL_003b:  call       class [mscorlib]System.Globalization.CultureInfo 
        [mscorlib]System.Globalization.CultureInfo::get_CurrentCulture()
      IL_0040:  callvirt   instance string [mscorlib]System.String::ToLower(
        class [mscorlib]System.Globalization.CultureInfo)
      IL_0045:  callvirt   instance void class 
        [mscorlib]System.Collections.Generic.List`1<string>::Add(!0)
      IL_004a:  ldloc.2
      IL_004b:  callvirt   instance bool 
        [mscorlib]System.Collections.IEnumerator::MoveNext()
      IL_0050:  brtrue.s   IL_001d

      IL_0052:  leave.s    IL_0065

    } 
    finally
    {
      IL_0054:  ldloc.2
      IL_0055:  isinst     [mscorlib]System.IDisposable
      IL_005a:  stloc.3
      IL_005b:  ldloc.3
      IL_005c:  brfalse.s  IL_0064

      IL_005e:  ldloc.3
      IL_005f:  callvirt   instance void [mscorlib]System.IDisposable::Dispose()
      IL_0064:  endfinally
    }
    IL_0065:  ldstr      " "
    IL_006a:  ldloc.0
    IL_006b:  callvirt   instance !0[] class 
      [mscorlib]System.Collections.Generic.List`1<string>::ToArray()
    IL_0070:  call       string [mscorlib]System.String::Join(string,
                                                              string[])
    IL_0075:  ret
  }
}

That's a lot of code, so let's break it down into the key parts. In PrintStuff() the thing you're actually enumerating over is a nested type in List<T>, called Enumerator<T> (that's what's stored in CS$5$0000). The foreach keyword expands into a try...finally block, and in the finally block, the enumerator's Dispose() method is called.

Now, the same thing (more or less) happens in GetConventions(), but there's a key difference. The finally block doesn't seem to assume it can blindly call Dipose() on the object stored in CS$5$0000, which in this method is an IEnumerator-based object. Sure, IEnumerator doesn't implement IDisposable, but that doesn't necessarily mean that what's stored in the object reference doesn't. Therefore, the compiler does a check to ensure the object implements IDisposable (the code at IL_0055), and if it doesn't, the brfalse.s line at IL_005c moves you down to IL_0064. Therefore, the 2 lines of code, IL_005e and IL_005f will never get executed no matter what you do in your tests. At least I can't think of anything that would force these 2 blocks to be executed.

So, if you struggling to get to 100% in your tests and you're just a tenth or a hundredth of a point off from that magical number, just remember that there may be nothing you can do to hit that number.

One interesting thing: if I call the IL version of GetConventions(), VS reports that only 1 block of code isn't executed, but if I step through the IL in the debugger, I clearly see that the 2 lines of code in the finally block aren't executed. I have no idea why VS reports only 1 in this case.

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