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IFPUG I40-420 Exam - Topic 2 Question 127 Discussion

The Great Escape movie theater chain has theaters in multiple cities. The Great Escape Sales system needs to send sales tax collected to the correct government offices. The Sales system calculates the tax due by multiplying the theater's sales by the tax rate for the city where the theater is located. The Tax Rate table has Tax Rate ID, Location, Tax Rate, Effective Date, Expiration Date columns. Tax Rate records are added, changed and deleted by the developers using third party utilities with the information that is submitted by the Sales system users in Change Requests approved by the Change Control Board (CCB). How many function points would be counted for the Tax Rate table?
A) None
B) 5
C) 7
D) Not enough information

IFPUG I40-420 Exam - Topic 2 Question 127 Discussion

Actual exam question for IFPUG's I40-420 exam
Question #: 127
Topic #: 2
[All I40-420 Questions]

The Great Escape movie theater chain has theaters in multiple cities. The Great Escape Sales system needs to send sales tax collected to the correct government offices. The Sales system calculates the tax due by multiplying the theater's sales by the tax rate for the city where the theater is located. The Tax Rate table has Tax Rate ID, Location, Tax Rate, Effective Date, Expiration Date columns. Tax Rate records are added, changed and deleted by the developers using third party utilities with the information that is submitted by the Sales system users in Change Requests approved by the Change Control Board (CCB). How many function points would be counted for the Tax Rate table?

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Suggested Answer: A

by Gerald at Jun 21, 2026, 03:47 AM

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Cristy
2 days ago
Really? Why?
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Garry
7 days ago
I feel like it's D) Not enough information.
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Galen
12 days ago
Because it has multiple columns, each adds complexity.
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Cristy
17 days ago
Why 5?
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Galen
23 days ago
I think it's B) 5.
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Virgie
28 days ago
I didn't realize it could be so complicated!
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Clay
1 month ago
Wait, how do we even know the complexity?
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Michel
1 month ago
I agree, 5 seems right for a simple table.
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Paulina
1 month ago
Definitely not enough info to decide.
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Hollis
2 months ago
I think it's 5 function points.
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Junita
2 months ago
I recall that each column in a table can contribute to the function points, but I can't remember if it's just the number of columns or if there's more to it.
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Anthony
2 months ago
I practiced a similar question where we had to count function points for a database. I feel like there might not be enough info here to make a solid decision.
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Lavonna
2 months ago
I think we might need to consider the complexity of the data attributes in the Tax Rate table. Could it be 5 points?
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Maryann
2 months ago
I remember that function points are often based on the number of data entities, but I'm not sure how to count them for a table like this.
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