What is @testVisible annotation? When you will use it?

For example, If you have an Apex class or controller, It has a Private or Protected
variable or methods or inner classes. so you can't access them in other classes.
But using this @testVisible annotation in a Private or Protected variable or
methods or inner classes safely expose them only for test classes.

Ex: In Apex class not in Test class

// Private variable
@TestVisible private static String accountName= 'acme';
// Private method
@TestVisible private static void showRecord(String name) {
// add something
}