To use pass -DCMAKE_BUILD_TYPE=Debug or Asan -DCOVERAGE=ON and build as
usual, then do ninja lcov-initialize && ninja check && ninja
lcov-collect. The result will be a directory, <Builddir>/Coverage
containing lcov tracefiles, including an aggregate file gnucash.info
which you can use for further processing. It will also report an overall summary.
Note that only C/C++ files are included.
There's one more target, lcov-generate-html, that you can run after
lcov-collect. It will generate a simple website in
<Builddir>/Coverage-HTML showing coverage by source directory (the
directories in <Builddir> have coverage for generated files). Each
directory path is a clickable link to a page that shows coverage for
each source file; the filenames link to a page for each showing which
lines have been exercised.