diff --git a/poc b/poc
index c6b2c28..4cd9dc1 100755
--- a/poc
+++ b/poc
@@ -105,6 +105,8 @@ function on_error {
   failure_code="${1:-200}"
   >&4 printf '\r' # TODO: force carriage return explicitly, is it really useful?
 
+  miaou_debug "<on_error code=${failure_code} command=[${BASH_COMMAND}]>"
+
   if [[ $$ == "$BASHPID" ]]; then
     if [[ ! -v failure_type ]]; then
       if [[ ${BASH_COMMAND} == 'false' ]]; then
@@ -116,12 +118,6 @@ function on_error {
       print_miaou_error "${BASH_SOURCE[1]}" "${BASH_LINENO[0]}" "${failure_code}" "${failure_type}"
     fi
 
-    if [[ -v failure_payload ]]; then
-      miaou_debug "<on_error exit=$failure_code type=${failure_type} payload=${failure_payload} />"
-    else
-      miaou_debug "<on_error exit=$failure_code type=${failure_type} />"
-    fi
-
     error_source=("${BASH_SOURCE[@]}")
     error_lineno=("${BASH_LINENO[@]}")
     error_funcname=("${FUNCNAME[@]}")
@@ -132,9 +128,15 @@ function on_error {
     error_lineno=("${error_lineno[@]}")
     error_funcname=("${error_funcname[@]}")
 
+    if [[ -v failure_payload ]]; then
+      miaou_debug "</on_error exit=$failure_code type=${failure_type} payload=${failure_payload}>"
+    else
+      miaou_debug "</on_error exit=$failure_code type=${failure_type}>"
+    fi
+
     builtin exit "$failure_code"
   else
-    miaou_debug "<on_error pipe=$failure_code sub_pid=$BASHPID pid=$$ command='${BASH_COMMAND}'/>"
+    miaou_debug "</on_error pipe=$failure_code sub_pid=$BASHPID pid=$$ command='${BASH_COMMAND}'>"
     print_miaou_error "${BASH_SOURCE[1]}" "${BASH_LINENO[0]}" "${failure_code}" 'SUBSHELL_ERROR' "${BASH_COMMAND}"
     kill -PIPE $$
   fi
diff --git a/test/poc.test.bash b/test/poc.test.bash
index f1b8562..dca5bdb 100755
--- a/test/poc.test.bash
+++ b/test/poc.test.bash
@@ -43,11 +43,13 @@ function fail_type {
 set -uo pipefail
 
 assert success
+
 fail_type subshell_term SUBSHELL_ERROR
 fail_type unbound_variable UNBOUND_VARIABLE
 fail_type unbound_associative UNBOUND_VARIABLE
 fail_type false FALSE
-fail_type return RETURN
+fail_type last_false COMMAND_ERROR
+fail_type subshell_term SUBSHELL_ERROR
 fail_type exit EXIT
 fail_type command_not_found COMMAND_NOT_FOUND
 # fail_type source_not_found SOURCE_NOT_FOUND
diff --git a/test/stub/scenario.bash b/test/stub/scenario.bash
index 958f803..29e15c7 100755
--- a/test/stub/scenario.bash
+++ b/test/stub/scenario.bash
@@ -28,8 +28,9 @@ function do_subshell_term {
   # echo SHOULD NOT SHOW UP!
 }
 
+# unable to catch up error when the last command is `!` statement
 function do_last_false {
-  # FIXME: provides error detection
+  echo 'last false'
   ! true
 }