private final ConfigurableFileCollection executionData = getProject().files();
    private final ConfigurableFileCollection sourceDirectories = getProject().files();
    private final ConfigurableFileCollection classDirectories = getProject().files();
    private final ConfigurableFileCollection additionalClassDirs = getProject().files();
    private final ConfigurableFileCollection additionalSourceDirs = getProject().files();

                group = "Reporting"
                description = "Generate Jacoco coverage reports on the ${sourceName.capitalize()} build."
                classDirectories.from(fileTree(
                    dir: "${project.buildDir}/intermediates/classes/${sourcePath}",
                    excludes: [
                        '**/R.class',
                        '**/R$*.class',

                dependsOn(testTaskName)
                group = "Reporting"
                description = "Generate Jacoco coverage reports on the ${sourceName.capitalize()} build."
                classDirectories.from(
                    fileTree("${project.buildDir}/intermediates/classes/${sourcePath}") {
                        exclude(
                            "**/R.class",
                            "**/R$*.class",

        dependsOn test, otherTest
        executionData.from(test.jacoco.destinationFile, otherTest.jacoco.destinationFile)
        sourceDirectories.from(sourceSets.main.java.sourceDirectories)
        classDirectories.from(sourceSets.main.output)
    }
"""
        when:
        succeeds  'mergedReport'

        then:
        executedAndNotSkipped(":test")
        executedAndNotSkipped(":otherTest")

** link:{groovyDslPath}/org.gradle.testing.jacoco.tasks.JacocoReport.html#org.gradle.testing.jacoco.tasks.JacocoReport:classDirectories[classDirectories] - use `getClassDirectories().setFrom()` instead.