If a local variable is declared but not used, it is dead code and should be removed. Doing so will improve maintainability because developers will
not wonder what the variable is used for.
Noncompliant Code Example
function numberOfMinutes($hours) {
$seconds = 0; // seconds is never used
return hours * 60;
}
Compliant Solution
function numberOfMinutes($hours) {
return hours * 60;
}