diff --git a/src/StaticAnalysis/ExecutableLinesFindingVisitor.php b/src/StaticAnalysis/ExecutableLinesFindingVisitor.php
index 4ffccc6be..6aeff42d8 100644
--- a/src/StaticAnalysis/ExecutableLinesFindingVisitor.php
+++ b/src/StaticAnalysis/ExecutableLinesFindingVisitor.php
@@ -172,9 +172,36 @@ private function getLines(Node $node): array
                 return [$node->getEndLine()];
             }
 
-            if ($node->items[0] instanceof ArrayItem) {
-                return [$node->items[0]->getStartLine()];
+            $lines = [];
+
+            foreach ($node->items as $index => $item) {
+                if (!$item instanceof ArrayItem) {
+                    continue;
+                }
+
+                if ($index === 0) {
+                    $lines[] = $item->getStartLine();
+
+                    continue;
+                }
+
+                if ($item->key instanceof BinaryOp ||
+                    $item->value instanceof BinaryOp) {
+                    continue;
+                }
+
+                if ($item->key instanceof Node\Expr\Variable) {
+                    $lines[] = $item->key->getStartLine();
+
+                    continue;
+                }
+
+                if ($item->value instanceof Node\Expr\Variable) {
+                    $lines[] = $item->value->getStartLine();
+                }
             }
+
+            return $lines;
         }
 
         if ($node instanceof ClassMethod) {
diff --git a/tests/_files/source_with_return_array_with_variable.php b/tests/_files/source_with_return_array_with_variable.php
new file mode 100644
index 000000000..9e8e7fba7
--- /dev/null
+++ b/tests/_files/source_with_return_array_with_variable.php
@@ -0,0 +1,22 @@
+<?php
+namespace SebastianBergmann\CodeCoverage\TestFixture;
+
+class Foo
+{
+    public function one(): array
+    {
+        $name = 'Rain';
+        $number = 2;
+
+        return [
+            $name,
+            $name => $number,
+            $name . '2' => $number + 2,
+            $number,
+            'x' => [
+                $name,
+                2,
+            ]
+        ];
+    }
+}
diff --git a/tests/tests/Data/RawCodeCoverageDataTest.php b/tests/tests/Data/RawCodeCoverageDataTest.php
index edf38ea16..070365c14 100644
--- a/tests/tests/Data/RawCodeCoverageDataTest.php
+++ b/tests/tests/Data/RawCodeCoverageDataTest.php
@@ -333,7 +333,7 @@ public function testHeavyIndentationIsHandledCorrectly(): void
         );
     }
 
-    public function testEmtpyConstructorIsMarkedAsExecutable(): void
+    public function testEmptyConstructorIsMarkedAsExecutable(): void
     {
         $file = TEST_FILES_PATH . 'source_with_empty_constructor.php';
 
@@ -384,6 +384,23 @@ public function testReturnStatementWithOnlyAnArrayWithScalarReturnsTheFirstEleme
         );
     }
 
+    public function testReturnArrayWithVariable(): void
+    {
+        $file = TEST_FILES_PATH . 'source_with_return_array_with_variable.php';
+
+        $this->assertEquals(
+            [
+                8,
+                9,
+                12,
+                13,
+                15,
+                17,
+            ],
+            array_keys(RawCodeCoverageData::fromUncoveredFile($file, new ParsingFileAnalyser(true, true))->lineCoverage()[$file])
+        );
+    }
+
     public function testReturnStatementWithConstantExprOnlyReturnTheLineOfLast(): void
     {
         $file = TEST_FILES_PATH . 'source_with_multiline_constant_return.php';