 backend. There is no need to provide
    any ``backends`` in this case. To specify a reason, pass a
    value to ``reason``. Default: ``False``.
cpu_only : bool, optional
    When ``True``, the test is skipped/xfailed on non-CPU devices.
    There is no need to provide any ``backends`` in this case,
    but any ``backends`` will also be skipped on the CPU.
    Default: ``False``.
exceptions : list, optional
    A list of exceptions for use with ``cpu_only`` or ``np_only``.
    This should be provided when delegation is implemented for some,
    but not all, non-CPU/non-NumPy backends.
skip_or_xfail : str
    ``'skip'`` to skip, ``'xfail'`` to xfail.
rb