Function Points were first described by Albrecht (Albrecht, 1979), and have since been accepted by much of the software development community. The basic idea is that LOC are not measured, but rather the functionality of the developed program. This clearly removes the numeric advantage or disadvantage of the programming language. Some languages take longer to achieve the same functionality, but run faster and are more portable. Function Points still do not address the problems of internal documentation (DECLAREs, COMMENTs, etc.) in the software itself..