FUNCTION IfcNoOfLayers
    (Element : IfcElement )
                : INTEGER;
    
    LOCAL
      Association : BAG OF IfcRelAssociates := [];
      MaterialAssociation : SET OF IfcRelAssociatesMaterial := [];
    END_LOCAL;
    
    Association := USEDIN(Element, 'IFCKERNEL.IFCRELASSOCIATES.RELATEDOBJECTS');

    IF SIZEOF (Association) > 0 THEN
      REPEAT i := 1 TO HIINDEX(Association);
        IF ('IFCPRODUCTEXTENSION.IFCRELASSOCIATESMATERIAL' IN TYPEOF(Association[i])) THEN
          MaterialAssociation := MaterialAssociation + Association[i];
        END_IF;
      END_REPEAT;
    END_IF;
    
    IF (SIZEOF(MaterialAssociation) <> 1) THEN
      RETURN (?);
    ELSE
      IF 'IFCMATERIALRESOURCE.IFCMATERIAL' IN TYPEOF(MaterialAssociation[1].RelatingMaterial) THEN
         RETURN (1);
      END_IF;
      IF 'IFCMATERIALRESOURCE.IFCMATERIALLAYERSETUSAGE' IN TYPEOF(MaterialAssociation[1].RelatingMaterial) THEN
         RETURN (SIZEOF(MaterialAssociation[1].RelatingMaterial.ForLayerSet.MaterialLayers));
      END_IF;
      IF 'IFCMATERIALRESOURCE.IFCMATERIALLIST' IN TYPEOF(MaterialAssociation[1].RelatingMaterial) THEN
         RETURN (?);
      END_IF;
    END_IF;
  
    RETURN (?);
END_FUNCTION;