Once control flow has been moved out of the current code block, any subsequent statements become effectively unreachable.
Jump statements (return, break, continue, and raise) move control flow out of the current code
block. So any statements that come after a jump are dead code.
def fun(a): i = 10 return i + a # Noncompliant i += 1 # this is never executed
def fun(a): i = 10 return i + a