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What is the maximum number of lookup codes that can be defined in a common lookup?

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Summary:

We have a requirement on custom BIP report for AR Receipts, if the report is printed again for the same receipt number then report output should have 'REPRINT' label on the top to identify that the report is duplicate. To achieve this we are creating a common lookup to store the receipt number for already printed receipt and the BIP report will check in the lookup, if the receipt number already exists in the lookup then it will populate the REPRINT label.

Now the question is, what is the maximum number of lookup codes that can be defined in a common lookup? If we have hundreds of thousands of rows then will it cause performance issue in BIP report?

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