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In mathematics education research, conceptualizing functions as both dynamic processes and static objects underpins major theoretical frameworks, including APOS (Action, Process, Object, Schema). This brief theoretical report re-examines APOS theory in the context of the function concept to introduce a two-tiered genetic decomposition. Specifically, we propose a local tier—corresponding to a single ordered pair—and a global tier—corresponding to the entire set of ordered pairs. This work has the potential to support more nuanced analyses of how students understand functions.