These are mainly hardware verification terminologies. And also to some extent simulation tool specific terminologies. StackOverflow post about Testing FPGA Designs at Different Levels is may be helpful for you.
In FPGA development there are some mission critical sectors where you need a maximum functional coverage (functional verification of every requirement) and code coverage like statement, branch, expression, conditions etc. Hence you lay out coverage plans.
Due to the ability of an FPGA to rapidly prototype the design and to
run vectors real-time in hardware, the development time for gate-level code coverage
is rarely justified. That said, code coverage can still be useful at the gate
level as it is at the RTL level. When running a gate-level simulation, the code
coverage analysis will provide a coverage number relative not to the logical
constructs but to the physical elements themselves.
These are mainly hardware verification terminologies. And also to some extent simulation tool specific terminologies. StackOverflow post about Testing FPGA Designs at Different Levels is may be helpful for you.
In FPGA development there are some mission critical sectors where you need a maximum functional coverage (functional verification of every requirement) and code coverage like statement, branch, expression, conditions etc. Hence you lay out coverage plans.
For instance, Advanced FPGA Design Architecture, Implementation, and Optimization mentions about FPGA based coverage as follows:
Having said that, you will find explicit differences about these terminologies at Forums: Coverage of Verification Academy. For example, in this forum you will find Different coverage report for different covergroup instance