[PM-21726] Move OmitFromCoverage to annotation module (#5214)

annotation/.gitignore

@@ -0,0 +1 @@
+/build

annotation/build.gradle.kts

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+import org.jetbrains.kotlin.gradle.dsl.JvmTarget
+
+plugins {
+    alias(libs.plugins.android.library)
+    alias(libs.plugins.kotlin.android)
+}
+
+android {
+    namespace = "com.bitwarden.annotation"
+    compileSdk = libs.versions.compileSdk.get().toInt()
+
+    defaultConfig {
+        minSdk = libs.versions.minSdkBwa.get().toInt()
+
+        testInstrumentationRunner = "androidx.test.runner.AndroidJUnitRunner"
+        consumerProguardFiles("consumer-rules.pro")
+    }
+
+    buildTypes {
+        release {
+            isMinifyEnabled = false
+            proguardFiles(
+                getDefaultProguardFile("proguard-android-optimize.txt"),
+                "proguard-rules.pro",
+            )
+        }
+    }
+    compileOptions {
+        sourceCompatibility(libs.versions.jvmTarget.get())
+        targetCompatibility(libs.versions.jvmTarget.get())
+    }
+    @Suppress("UnstableApiUsage")
+    testFixtures {
+        enable = true
+    }
+}
+
+kotlin {
+    compilerOptions {
+        jvmTarget.set(JvmTarget.fromTarget(libs.versions.jvmTarget.get()))
+    }
+}

annotation/src/main/kotlin/com/bitwarden/annotation/OmitFromCoverage.kt

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+package com.bitwarden.annotation
+
+/**
+ * Used to omit the annotated class from test coverage reporting. This should be used sparingly and
+ * is intended for non-testable classes that are placed in packages along with testable ones.
+ */
+@Target(
+    AnnotationTarget.CLASS,
+    AnnotationTarget.FILE,
+    AnnotationTarget.FUNCTION,
+)
+@Retention(AnnotationRetention.BINARY)
+annotation class OmitFromCoverage