The gearing factor represents the average number of base size units in your chosen Function Unit. A base size unit is a common reference point for comparing different sizing metrics by mapping them to the smallest sizing unit common to all software projects: lines of code. Examples might be setting a property, constructing a simple macro element, updating a value in a table, etc. The QSM methodology does not require that you adhere to a single sizing unit, such as lines of code. The key is to identify one or more units of work that require roughly the same time and effort as constructing a single executable line of code; then provide a gearing factor that allows you to use other, more abstract sizing measures like function points, objects, or requirements. If you are sizing in lines of code (or any base size unit), the gearing factor will be 1. If you choose a function unit other than lines of code (or any equivalent size unit), enter the average number of base size units contained in each function unit. For example: for Objects, if your base size unit is SLOC, the gearing factor would be the average number of lines of code in an Object. This figure can be obtained by dividing the total LOC count from a few comparable completed projects by the object count.