public class TestClass : IDisposable
{
    private SapAcqDevice m_device;

    public TestClass()
    {

    }

    private void Dispose(bool disposing)
    {
        if (disposing)
        {
            m_device.Destroy();
            m_device?.Dispose();
        }
    }

    public void Dispose()
    {
        Dispose(true);
        GC.SuppressFinalize(this);
    }

    ~TestClass()
    {
        Dispose(false);
    }
}