What is maximum number of records that Purchasing Mapping set for expense account - item may hold

Summary: We have more than 100k items. Each item have one or more inventory org association with its item expense account which we are maintaining at Purchasing Mapping set for expense account - item may hold. What is maximum number of records that Purchasing Mapping set for expense account - item may hold

Content (required): We are using Purchasing Mapping set for expense account - item ( seeded mapping set) under our TAD rules for deriving charge account on Req/PO from item expense account based on item number and Inventory organization code. We have more than 100k items. Each item have one or more inventory org association. Each item have unique item expense account which we are maintaining at “Purchasing Mapping set for expense account – item”