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== Noncompliant Code Example

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Public Function NumberOfMinutes(ByVal hours As Integer) As Integer
    Dim seconds As Integer = 0 ' Seconds never used
    Return hours * 60
End Function
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== Compliant Solution

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Public Function NumberOfMinutes(ByVal hours As Integer) As Integer
    Return hours * 60
End Function
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== Exceptions

Unused locally created resources in a ``++Using++`` statement are not reported.

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Using t = New TestTimer()
End Using
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