Definition
An analysis method that determines which parts of the software have been executed (covered) by the test case suite and which parts have not been executed and therefore may require additional attention.
[Source: BCS]
Comment
Code coverage describes the degree to which the source code of a program has been tested. It is a form of testing that inspects the code directly and is therefore a form of White box testing.
Code coverage was among the first methods invented for systematic software testing.
Also see: Coverage, White box test


On many programmes and large projects, testing will take up a significant portion of the budget. But it will receive less management attention than an activity of this size warrants.