The https://learn.microsoft.com/dotnet/api/system.diagnostics.codeanalysis.excludefromcodecoverageattribute[ExcludeFromCodeCoverageAttribute] is used to exclude portions of code from https://learn.microsoft.com/dotnet/core/testing/unit-testing-code-coverage[code coverage reporting]. It is a bad practice to retain code that is not covered by unit tests. In .Net 5, the `Justification` property was added to the `ExcludeFromCodeCoverageAttribute` as an opportunity to document the rationale for the exclusion. This rule raises an issue when no such justification is given.