Visual Expert considers as unused, the components for which no references were found in your code.
Because VE does not execute the application and only reads source code, some dynamic references cannot be found (those references that are dynamically calculated when the application is running).
Therefore, “unused” macros provide a list of “potentially” unused items that you should double-check before removing.
However, you can include some dynamic references in VE analysis by using exceptions (See Settings – Project Setup – Exceptions).