This document provides a complete description of a method for analyzing test coverage at a structural and functional level of a printed circuit board during the production process. Regarding the structure of the board, the method used is PCOLA/SOQ. Based on the properties which give the name to the method, it is possible to determine the test coverage achieved by the different test technologies (e.g. ICT, AOI, AXI, etc.) applied to the circuits. Modifications made to the PCOLA/SOQ method are explained as well as the importance of these. Also, the analysis of device’s functionality is defined as part of the method, in order to increase the test coverage. About the test coverage related with functionality, it is given by the implementation of the requirements stating the tasks to be performed by the circuit. Therefore, special emphasis is given to the quality of the documentation as well as the tests developed in order to verify the requirements.