A simple five step counting process

To start at a high level, there are five steps in the process of counting FPs. They are:

1. Determine the type of count.
2. Identify the scope and boundary of the count.
3. Determine the unadjusted FP count.
4. Determine the Value Adjustment Factor.
5. Calculate the Adjusted FP Count.

I'll introduce steps 1, 2, 4, and 5 during our sample count, because they are most easily introduced by using an example. At this point I'll get into the heart of step 3 in our process, because this is where the actual FP counting takes place. At this point FP practitioners look at a software application in terms of five standard functions.

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