Why is this an issue?
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
Public Function NumberOfMinutes(ByVal hours As Integer) As Integer
Dim seconds As Integer = 0 ' Seconds never used
Return hours * 60
End Function
Compliant solution
Public Function NumberOfMinutes(ByVal hours As Integer) As Integer
Return hours * 60
End Function
Exceptions
Unused locally created resources in a Using statement are not reported.
Using t = New TestTimer()
End Using
