Why is this an issue?
If a private variable is declared but not used in the program, it can be considered dead code and should therefore be removed. This will improve
maintainability because developers will not wonder what the variable is used for.
Noncompliant code example
Private Foo as Integer
Function Compute(A As Integer)
Compute = A * 42
End Function
Compliant solution
Function Compute(A As Integer)
Compute = A * 42
End Function
