Source/boilerplate example re. Istanbul "include" FR

bar.js

/* istanbul include next */

function bar() {
    //
}

module.exports = {
    bar: bar
}

baz.js

/* istanbul include next */

function baz() {
    //
}

module.exports = {
    baz: baz
}

build.js

! function(e) {
    if ("object" == typeof exports) module.exports = e();
    else if ("function" == typeof define && define.amd) define(e);
    else {
        var f;
        "undefined" != typeof window ? f = window : "undefined" != typeof global ? f = global : "undefined" != typeof self && (f = self), f.wdgpagegameplayer = e()
    }
}(function() {
    var define, module, exports;
    return (function e(t, n, r) {
        function s(o, u) {
            if (!n[o]) {
                if (!t[o]) {
                    var a = typeof require == "function" && require;
                    if (!u && a) return a(o, !0);
                    if (i) return i(o, !0);
                    throw new Error("Cannot find module '" + o + "'")
                }
                var f = n[o] = {
                    exports: {}
                };
                t[o][0].call(f.exports, function(e) {
                    var n = t[o][1][e];
                    return s(n ? n : e)
                }, f, f.exports, e, t, n, r)
            }
            return n[o].exports
        }
        var i = typeof require == "function" && require;
        for (var o = 0; o < r.length; o++) s(r[o]);
        return s
    })({
        1: [

            function(_dereq_, module, exports) {

                /* istanbul include next */

                function bar() {
                    //
                }

                module.exports = {
                    bar: bar
                }

            }, {}
        ],
        2: [

            function(_dereq_, module, exports) {

                /* istanbul include next */

                function baz() {
                    //
                }

                module.exports = {
                    baz: baz
                }

            }, {
                "./Dependency": 1
            }
        ],
        7: [

            function(_dereq_, module, exports) {

                // Dependency code not under test (e.g. Underscore)

            }, {
                "underscore": 8
            }
        ]
    }, {}, [6])
    (6)
});