def line_content_counts_as_uncovered_manual(content: str) -> bool:
    """Whether the given content counts as uncovered.

    Args:
        content: A line with indentation and tail comments/space removed.

    Returns:
        Whether the line could be included in the coverage report.
    """
    # Omit empty lines.
    if not content:
        return False

    # Omit declarations.
    for keyword in ['def', 'class']:
        if content.startswith(keyword) and content.endswith(':'):
            return False

    # TODO: multiline comments, multiline strings, etc, etc.
    # Github issue: https://github.com/quantumlib/Cirq/issues/2968
    return True
Whether the given content counts as uncovered.

    Args:
        content: A line with indentation and tail comments/space removed.

    Returns:
        Whether the line could be included in the coverage report.
    
dev_tools/incremental_coverage.py