DO-178C Certification - Your Complete Verification Journey
Published May 6, 2026
DO-178C/ED-12C (referred to here as DO-178C) is the primary document referenced by certification authorities including the Federal Aviation Administration (FAA), European Union Aviation Safety Agency (EASA) and Transport Canada to approve software used in commercial civil airborne systems. It is jointly published by RTCA (formerly the Radio Technical Committee for Aeronautics) and the European Organisation for Civil Aviation Equipment (EUROCAE).
For developers of airborne software, the DO-178C process defines how correctness, control, and confidence must be demonstrated for certification.
It requires a “Safety by Design” approach. Assurance is built into the software development lifecycle through rigorous processes, traceability, and verification.
- DO-178C Certification - Your Complete Verification Journey
- What is DO-178C?
- Is DO-178B still relevant?
- What does DAL mean in the context of DO-178C?
- What is involved with DO-178C compliance?
- What are the planning documents required by DO-178C?
- What are the Stages of Involvement (SOI)?
- What is the DO-178C Software Accomplishment Summary (SAS)?
- What does DO-178C Section 5.0: SOFTWARE DEVELOPMENT PROCESSES cover?
- What does DO-178C Section 6.0: SOFTWARE VERIFICATION PROCESSES cover?
- How is Structural Coverage significant for DO-178C compliance?
- How is MC/DC coverage achieved?
- How is Data Coupling & Control Coupling significant for DO-178C compliance?
- What other standards are related to DO-178C?
- How TASKING helps with DO-178C compliance
- Compiler and Build Integrity
- Debug and Execution Insight
- Verification and Evidence Generation
- Static Analysis and Code Quality
- Dynamic Testing and Execution Insight
- Execution Measurement and Coverage
- Timing, Multicore, and Interference Analysis
- Traceability and Certification Artefacts
- Additional information
- DO-178C FAQs
What is DO-178C?
DO-178C Software Considerations in Airborne Systems and Equipment Certification is a formal process standard that covers the complete software lifecycle. It includes the planning, development, and integral processes needed to ensure correctness and robustness in software developed for civil avionics systems.
The integral processes include software verification, software quality assurance, configuration management, and certification liaison with regulatory authorities. Defense programs also increasingly use DO-178C too, as established best practice.
Is DO-178B still relevant?
In January 2012 DO-178C replaced the long-standing DO-178B standard as the de facto reference for the development of airborne embedded software. Together with its supporting documents, DO-178C improved safety requirements and addressed new technologies in civil avionics systems.
DO-178B is still recognized and may be used for legacy projects. However, the FAA recommends that new applicants or developers establish their software life cycle processes in accordance with DO-178C.
LDRA has contributed to the evolution of DO-178 guidance over many years, including participation in both DO-178B and DO-178C working groups. Its work has helped shape industry approaches to automated verification, including structural coverage analysis.
What does DAL mean in the context of DO-178C?
DAL is an abbreviation for Design Assurance Level, sometimes referred to as a Level. ARP 4754A requires that functional hazard analyses and system safety assessments are completed prior to system development.
A Design Assurance Level (DAL) is assigned accordingly for that system, and for the subsystems that implement its hardware and software requirements. The DO-178C standard then provides detailed guidance for the development and verification of safety critical airborne software systems in accordance with the assigned DAL. For example, the effort and expense of producing a flight control system is necessarily higher than that required to produce a bathroom smoke detector.

What is involved with DO-178C compliance?
DO-178C compliance requires a structured approach across the software lifecycle, including planning, development, and integral processes.
These include verification, quality assurance, configuration management, and certification liaison with regulatory authorities.

DO-178C recognizes that software safety must be addressed systematically throughout the software life cycle. This involves life cycle traceability, software design, coding, validation, and verification processes. In combination, these help to ensure correctness, control, and confidence in the software.
The standard defines several mechanisms to help ensure that the processes are followed and to provide objective evidence of compliance.
What are the planning documents required by DO-178C?
Collectively, the planning documents specified in DO-178C provide a framework for the development and certification of airborne software. They ensure that activities are planned, controlled, and verified against requirements, as follows:
Plan for Software Aspects of Certification (PSAC): Defines how the software development process will comply with DO-178C requirements.
Software Development Plan (SDP): Defines software development activities including methodologies, standards, the development environment, configuration management practices, and scheduling.
Software Verification Plan (SVP): Defines how the software verification activities are to be conducted to ensure compliance with DO-178C.
Software Configuration Management Plan (SCMP): Defines how software configuration management will be implemented.
Software Quality Assurance Plan (SQAP): Defines which quality assurance activities will be applied, and when.
Tool Qualification Plan (TQP): Defines how tools used in development and verification will be qualified.
What are the Stages of Involvement (SOI)?
DO-178C defines four Stages of Involvement (SOI), which function as formal review points. They ensure that software development processes and outputs meet the requirements of the standard.
Certification authority representatives such as FAA Designated Engineering Representatives (DERs) and EASA Subject Matter Experts (SMEs) are actively involved with SOIs. The reviews provide structured checkpoints across the software development life cycle, ensuring a disciplined path to compliance.
What is the DO-178C Software Accomplishment Summary (SAS)?
The Software Accomplishment Summary documents the DO‑178C software development and verification activities. It includes summaries of development activities and verification results, and findings from the qualification of verification tools.
What does DO-178C Section 5.0: SOFTWARE DEVELOPMENT PROCESSES cover?
DO-178C Section 5.0 outlines the key processes involved in software development for airborne systems. It includes the Software Requirements Process (5.1), Software Design Process (5.2), Software Coding Process (5.3), Integration Process (5.4), and Software Development Process Traceability (5.5).
Section 5.3 specifies software coding process objectives, such as the implementation of low-level requirements and the conformance to a defined language subset (or “coding standard”).
Section 5.5 requires artefacts to demonstrate that each development phase is complete, coherent, and traceable to its predecessor.
These activities are typically supported by automated tools for code analysis, standards compliance, and traceability.
What does DO-178C Section 6.0: SOFTWARE VERIFICATION PROCESSES cover?
DO-178C Section 6.0 defines the objectives and methods used to demonstrate that software meets its requirements and behaves correctly. Verification activities include reviews, analyses, and testing at multiple levels, including low-level testing, software integration testing, and hardware/software integration.
In practice, these activities are supported by automated tools for test execution, coverage analysis, and results management.
Dynamic analysis exercises Executable Object Code (EOC) on a representative target using defined test cases and procedures. It provides evidence of correct functionality and identifies which parts of the code have been exercised (structural coverage). Test cases may include low-level (unit), integration, and system tests.
Low-level testing verifies the complete and exclusive implementation of low-level requirements defined in the Software Verification Plan (SVP). Software integration testing verifies interactions between software components against the software architecture and associated requirements. In practice, the mechanisms used for low-level testing often extend naturally to integration testing, enabling verification of behavior across the call tree.
When changes are made, impacted low-level and integration tests must be re-run as part of regression testing. This ensures that existing functionality continues to behave as expected as development progresses.
How is Structural Coverage significant for DO-178C compliance?
Structural coverage analysis provides evidence that requirements-based tests have exercised the code to a defined extent.
By measuring which parts of the software structure are executed during testing, it supports both compliance and safety assurance. The required level of coverage depends on Design Assurance Level (DAL).
Modified Condition/Decision Coverage (MC/DC)
Required for DAL A. Each condition within a decision must be shown to independently affect the outcome.
Decision Coverage
Required for DAL A and B. Each decision must evaluate to both true and false at least once.
Statement Coverage
Required for DAL A, B, and C. Every executable statement must be exercised at least once.
Data Coupling and Control Coupling Coverage
Required for DAL A and B, and recommended for DAL C. Data exchanges and control interactions between modules must be exercised.
Source to Object Code Verification (OCV)
Required for DAL A. Additional verification is required for object code that cannot be directly traced to source, such as compiler-generated constructs.
Structural coverage analysis strengthens confidence that testing is complete and representative. It supports disciplined verification, traceability, and compliance with DO-178C objectives. Achieving this typically relies on automated tools to measure coverage and identify gaps.
How is MC/DC coverage achieved?
MC/DC is a coverage metric for decisions with multiple conditions. It does not require every possible combination of inputs to be executed. Instead, it requires a minimum set of tests in which each condition is shown to independently affect the outcome.
For example, a decision with six conditions has 64 possible input combinations, yet only seven carefully constructed tests are needed to achieve MC/DC coverage.
Identifying those tests is not always straightforward. Each condition must be varied in isolation while all others are held constant, and it is not always obvious which input values will achieve this.
For this reason, deriving and executing MC/DC test sets is typically supported by automated approaches.
How is Data Coupling & Control Coupling significant for DO-178C compliance?
Organizing software into well-defined functional units with clear interfaces (modularization) is a foundational principle. In DO-178C, this is not only good practice but a regulatory expectation. Data coupling and control coupling (DCCC) are subject to explicit verification.
Control coupling is defined as “the manner or degree by which one software component influences the execution of another software component.” Data coupling is defined as “the dependence of a software component on data not exclusively under the control of that software component.”
Both forms of coupling must be exercised and verified through requirements-based testing. Section 6.4.4.2.c calls for analysis to confirm that testing has exercised data and control coupling between software components.
In practice, evidence is derived from test execution. Procedure and function call coverage are used to assess control coupling, while data flow analysis is used to assess data coupling. Structural coverage analysis supports these activities and helps meet objective A-7.8, which requires coverage of software structure, including data and control coupling.
Achieving structural coverage typically relies on automated tools to measure coverage and identify gaps.
Several related standards and documents are used alongside DO-178C in the development of civil airborne software, and in the context of systems and equipment certification.

DO-178C certification standards framework for aerospace software systems.
DO-178C and SAE ARP4754B
SAE ARP4754B Guidelines for Development of Civil Aircraft and Systems provides the overarching framework for system-level development. DO-178C defines software specific guidance within it.
DO-178C and SAE ARP4761A
SAE ARP4761A Guidelines and Methods for Conducting the Safety Assessment Process on Civil Airborne Systems and Equipment guides safety assessments for systems and equipment developed in accordance with the ARP4754 framework. DO-178C defines software specific guidance within that framework.
DO-178C and DO-278A/ED-109
RTCA DO-278A Guidelines for communication, navigation, surveillance, and air traffic management (CNS/ATM) system software integrity assurance was developed in parallel with DO-178C. It serves a similar purpose for ground-based systems.
DO-178C and DO-330/ED-215
RTCA DO-330 Software tool qualification considerations guides tool qualification in compliance with DO- 278A and DO-178C. It is equally applicable to other safety-critical sectors.
DO 178C and DO-331/ED-216
RTCA DO-331 Model-Based Development and Verification Supplement to DO-178C and DO-278A defines how design assurance levels (DAL), model‑based development, and model‑based verification are applied together within the certification process.
DO-178C and DO-332/ED-217
RTCA DO-332 Object Oriented Technology and related technologies supplement to DO-178C and DO-278A defines additional objectives for the use of object-oriented programming and complementary practices and guides the application of DO-178C & DO-278A objectives within an object-oriented (OO) environment.
DO-178C and DO-333/ED-218
RTCA DO-333 Formal Methods Supplement to DO-178C and DO-278A defines additional objectives for the use of formal methods and guides the application of DO-178C & DO-278A objectives when they are used.
DO-178C and DO-326B/ED-202A
RTCA DO-326B Airworthiness Security Process Specification defines a framework for managing security risks in airborne systems and complements DO-178C by addressing security considerations alongside software development and verification activities.
DO-178C and DO-356A/ED-203A
RTCA DO-356A Airworthiness Security Methods and Considerations provides detailed guidance on performing security analyses and implementing protective measures, supporting the application of DO-326B alongside DO-178C objectives.
DO-178C and DO-200B/ED-76A
RTCA DO-200B Standards for Processing Aeronautical Data defines criteria for managing the quality of aeronautical data used in navigation, flight planning, terrain and obstacle awareness, flight deck displays, simulators, and related applications. It covers the development, validation, and maintenance of aeronautical databases that may interface with DO-178C compliant airborne software.
DO-178C and A(M)C 20-193
A(M)C 20-193 Use of Multi-Core Processors defines additional DO-178C and DO-278A objectives for multicore processors (MCPs) and guides the application of DO-178C and DO-278A objectives in a multicore context.
How TASKING helps with DO-178C compliance
Achieving DO-178C compliance requires a structured approach across the software lifecycle, from compilation and debugging through to verification and evidence generation. The activities described above, including standards-compliant coding, verification, structural coverage, and traceability, are typically supported by integrated tools to ensure consistency and auditability.
TASKING brings these capabilities together within a unified workflow, combining compiler technology, advanced debugging, and verification to support DO-178C objectives.
Compiler and Build Integrity
DO-178C places strong emphasis on the integrity of the software build process, as the executable object code is the artefact that must be verified. Confidence in it depends on the correct and consistent operation of the compiler, linker, and associated build tools.
TASKING compilers are designed for use in safety-critical environments, providing deterministic and repeatable code generation across supported architectures. This helps ensure that the behavior observed during verification accurately reflects the deployed software.
Build integrity also depends on configuration control and the ability to reproduce results. TASKING supports this through stable toolchains and well-defined build processes, enabling you to generate consistent outputs and maintain confidence in the relationship between source code and object code.
Where object code cannot be directly traced to source code, DO-178C requires additional verification. As stated in DO-178C Section 6.4.4.2.b:
“…if the software level is A and a compiler, linker, or other means generates additional code that is not directly traceable to Source Code statements, then additional verification should be performed to establish the correctness of such generated code sequences.”
LDRA verification capabilities support this requirement by enabling analysis of both source and object-level behavior, helping you establish confidence in generated code and maintain alignment with DO-178C expectations.
Debug and Execution Insight
DO-178C requires you to demonstrate that your software behaves correctly on the target, not just that it compiles. This means exercising the executable object code through requirements-based testing and understanding how it behaves in its real execution environment.
TASKING supports this through integrated debug and test capabilities, combining execution control with detailed visibility of software behavior on target hardware. Using the winIDEA debugger, you can control execution, set breakpoints, inspect variables, and observe how your software responds to test inputs.
Where required, BlueBox hardware provides non-intrusive access to execution and trace data, enabling deeper insight into timing behavior, concurrency, and multicore interactions.
Verification is performed through both low-level and integration testing. Low-level tests demonstrate the complete and exclusive implementation of software requirements, while integration tests verify how software components interact within the system architecture.
Understanding timing behavior is as important as functional correctness. This can be achieved using instrumented code or non-intrusive, hardware-based trace. LDRA tools support instrumented approaches that capture detailed execution and coverage data, while BlueBox provides hardware-based trace without modifying the software.
This distinction becomes important where timing, concurrency, or multicore interactions are involved, and where instrumentation may affect the behavior being verified. Hardware-based trace preserves deployed characteristics while still providing detailed execution insight.
Together, these approaches help you understand not just whether the software works, but how it behaves in its deployed environment.
Verification and Evidence Generation
DO-178C requires you to demonstrate that your software meets its requirements, behaves correctly on target, and has been verified to the appropriate Design Assurance Level. This is achieved through a combination of analysis, testing, and evidence generation applied consistently across the lifecycle.
TASKING supports this through an integrated approach to static analysis, dynamic testing, structural coverage, and traceability, giving you control over both the verification process and the evidence it produces.
Static Analysis and Code Quality
DO-178C expects your code to comply with defined coding standards and remain free from defects that could affect system behavior. That means applying analysis consistently, not just at the start of development, but every time the code changes.
TASKING supports this through the LDRA tool suite and the LDRA Productivity Package for Aerospace and Defense, giving you a consistent way to assess code quality and enforce coding standards across your project. This applies whether you are using C or C++, including object-oriented development aligned with DO-332, and whether your code is handwritten, auto generated, or a combination of both.
You can check compliance with language subsets such as MISRA or CERT, identify potential defects including data flow anomalies and uninitialized variables, and assess code complexity. Language subset enforcement helps you detect issues early and prevent them from propagating into later verification activities.
As development progresses, you can apply the same analysis repeatedly to ensure that changes do not introduce new issues. This gives you a controlled baseline for code quality that remains stable across the lifecycle.
The same approach can be applied to both automatically generated code (perhaps through integration with third-party tools) and manually developed source code. This approach ensures consistent verification regardless of how you produce your software.
Dynamic Testing and Execution Insight
DO-178C requires you to demonstrate that software behaves correctly on the target through requirements-based testing. This involves exercising executable object code and understanding behavior in the real execution environment.
TASKING supports this through integrated debug and test capabilities. Using winIDEA, with or without BlueBox, you can investigate software behavior, observe execution across the call structure, and diagnose issues as they occur.
Verification is performed through low-level and integration testing. Low-level tests demonstrate the complete and exclusive implementation of requirements, while integration tests verify interactions between software components.
LDRA tools provide a framework for defining, executing, and managing these tests, together with analysis of how they exercise the software structure. Structural coverage is derived from requirements-based testing across both levels.
Where detailed execution insight is required, LDRA supports instrumented testing for fine-grained analysis. In parallel, BlueBox provides non-intrusive hardware-based trace, preserving timing characteristics while allowing execution to be observed.
Together, these approaches provide clear visibility of software behavior and support effective verification aligned with DO-178C expectations.
Execution Measurement and Coverage
DO-178C requires objective evidence that requirements-based tests have exercised the software structure. This is achieved through structural coverage analysis, which measures how thoroughly the code has been executed during testing and identifies any gaps that require additional verification.
The LDRA tool suite provides comprehensive support for structural coverage analysis, linking test execution directly to coverage results. It enables you to measure statement, decision, and Modified Condition/Decision Coverage (MC/DC), ensuring that the level of coverage achieved aligns with the applicable Design Assurance Level (DAL).
Coverage is derived from requirements-based testing and includes both low-level tests and tests that exercise interactions between software components. This supports not only control flow analysis but also the verification of data coupling and control coupling, as required by DO-178C objectives.
Coverage data can be collected using instrumented techniques, providing detailed insight into how individual code elements are exercised. In parallel, BlueBox trace capabilities enable non-intrusive observation of execution, allowing coverage and timing behavior to be analyzed without affecting the runtime characteristics of the software.
In addition to structural coverage, understanding execution timing is critical in many systems, particularly where multicore architectures are used. The LDRA tool suite supports Worst-Case Execution Time (WCET) analysis, helping you assess timing behavior and identify potential interference effects alongside functional verification activities.
Additional verification is required where compiler-generated object code cannot be directly traced to source code. The LDRA tool suite supports source-to-object code verification (OCV), enabling comparison between source-level and object-level behavior to establish confidence in the correctness of generated code.
Together, these capabilities provide a clear and traceable view of how thoroughly the software has been exercised, supporting the production of certification-ready evidence and helping you achieve the level of rigor expected for DO-178C compliance.
Timing, Multicore, and Interference Analysis
Modern airborne systems increasingly rely on multicore processors, introducing challenges associated with shared resources, concurrent execution, and potential interference. A(M)C 20-193 provides guidance for demonstrating that these effects do not compromise system behavior.
Addressing these challenges requires visibility into how software executes over time, including timing behavior, interference paths, and predictability under realistic conditions.
LDRA tools support Worst-Case Execution Time (WCET) analysis, helping assess timing behavior and identify potential interference from shared resources and concurrent activity.
BlueBox complements this by providing non-intrusive hardware-based trace on target hardware, enabling observation of timing behavior, task interaction, and execution flow without modifying the code.
Together, these capabilities support the analysis and evidence needed to demonstrate that interference effects are understood and controlled in line with A(M)C 20-193.
Traceability and Certification Artefacts
DO-178C requires that every stage of the software lifecycle is traceable. This implies a need for clear, bidirectional links between requirements, design, implementation, verification activities, and results. Traceability demonstrates the correct implementation of all requirements, and that no unintended functionality has been introduced.
Tool qualification ensures tool errors cannot compromise safety or are sufficiently controlled. TASKING tools are supported by Tool Qualification Support Packs to streamline the process.
LDRA tools maintain traceability across the development lifecycle, linking requirements to source code, test cases, and verification results and integrating with anything from simple document-based workflows through to enterprise ALM/PLM environments.
As development progresses and as modifications are introduced, impact analysis identifies which elements of the software and associated tests are affected by change. Effective regression testing can then be based on those findings, maintaining complete verification.
LDRA tools also support the generation of certification artefacts, including reports on coding standards compliance, verification results, structural coverage, and traceability.
Additional information
DO-178C pdf free downloads
Technical white paper: Technical white paper: Following the recommendations of CAST-32A & A(M)C 20-193
Technical briefing: DO-178C demystified: Strategies for efficient certification
Technical briefing: Getting to grips with CAST-32A & A(M)C 20-193
Technical note: Achieve DO-178C compliance with LDRA tool suite
Data sheet: DO-178C with the LDRA tool suite
Data sheet: LDRA Productivity Package – Aerospace and Defense
Blog: DO-178C & Structural Coverage Analysis
DO-178C further information
Website: DO-330 Software tool qualification considerations: When, where, and how it applies
Technical briefing: Achieve DO-178C compliance with LDRA tool suite
Technical briefing: DO-330 Test tool qualification for aerospace applications
News article: Ensuring the compliance of avionics software with DO-178C
Training: On Demand DO-178C “First Flight” Self-paced online training course
Case study: Richland technologies case study
Technical briefing: Getting to grips with A(M)C 20-193
Technical white paper: Following the recommendations of A(M)C 20-193
DO-178C FAQs
DO-178C is a formal process standard covering the complete software lifecycle for airborne systems, including planning, development, verification, quality assurance, configuration management, and certification liaison. It is the primary reference used by certification authorities including the FAA and EASA to approve software for commercial civil airborne systems.
Level D is one of the DO-178C Design Assurance Levels (DALs), assigned according to the potential effect of software failure on aircraft safety. DO-178C defines verification and structural coverage objectives appropriate to each DAL, with Level D requiring less stringent verification than higher criticality levels such as DAL A or DAL B.
DO-178C replaced DO-178B in January 2012 as the de facto reference standard for airborne embedded software development in civil aviation. Its introduction improved the treatment of modern development and verification technologies, including model-based development, object-oriented techniques, and formal methods.
DO-178C itself is not a personal qualification. Such a phrase likely refers either to tool qualification under DO-330 or to training courses covering DO-178C processes, verification activities, structural coverage, and certification workflows for airborne software development projects.
“Dead code” is the term used for parts of the software code that cannot be reached logically through the control flow and therefore can never be executed during requirements-based testing. Structural coverage analysis is used to identify dead code, which will then need to be removed or analyzed further.
DO-178C replaced DO-178B in 2012 and expanded the guidance to better address newer development techniques and technologies. DO-178B remains recognized for legacy projects, but new projects are strongly encouraged to adopt DO-178C and its associated supplements covering areas such as model-based development and formal methods.
Modified Condition/Decision Coverage (MC/DC) is a structural coverage objective required for the highest DO-178C software levels. It requires each condition within a decision to be shown to independently affect the outcome.
Importantly, MC/DC achieves a high level of confidence in software logic without requiring every possible combination of conditions to be tested, which would rapidly become impractical as complexity increases.
DO-178C defines software levels according to the potential effect of software failure on aircraft safety. These levels are derived from system-level Design Assurance Levels (DALs) established through ARP4754A safety assessment activities.
DO-178C defines software lifecycle objectives and processes for airborne systems development. These include planning, development, verification, traceability, configuration management, quality assurance, and certification activities, together with the evidence needed to demonstrate that the objectives have been satisfied.
DO-178C training courses are commonly used to introduce engineers and managers to airborne software certification processes. LDRA provides technical briefings, training material, and an on-demand DO-178C “First Flight” self-paced online training course covering certification workflows and verification activities.
DO-178C compliance, as opposed to conformance, refers to the fulfillment of software assurance expectations associated with airborne certification. Developers demonstrate conformance to the objectives and processes defined by DO-178C, while certification authorities determine whether the resulting evidence supports regulatory compliance for the aircraft or system.
DO-178C refers to unit testing as low-level testing. These tests are often used in the verification of software behavior against low-level requirements and are typically combined with structural coverage analysis to demonstrate that the software has been exercised appropriately.
DO-178C requires bidirectional traceability throughout the software lifecycle. Requirements, source code, tests, coverage, and verification artifacts must be linked to demonstrate that all requirements are implemented and verified, and that no unintended functionality has been introduced into the airborne software.
In DO-178C, “DO” is shorthand for “Document”. It is in accordance with the naming convention used by RTCA across published guidance material.
DO-178C expanded and modernized the earlier DO-178B standard. It introduced supplementary guidance covering model-based development, object-oriented technologies, formal methods, and tool qualification, while maintaining the core lifecycle and verification principles established by DO-178B.
DO-178C Level D (or DAL D) is assigned to minor failure conditions. Although the document specifies verification activities relating to software associated with such potential failures, they are less demanding than those required where DAL A, B, or C applies.
CC1 and CC2 are shorthand references historically associated with coverage objectives under DO-178B. DO-178C describes structural coverage objectives more directly, using terms such as statement coverage, decision coverage, MC/DC, and data/control coupling analysis.
DO-178C and ISO 26262 both address safety-critical software, but they originate from different industries. DO-178C is focused on safety-by-design as applied to airborne software certification for civil aviation. ISO 26262 addresses functional safety for automotive electrical and electronic systems.