Counting can be used as a verb or as a noun.
A verb is a part of speech that expresses an action or occurrence. Counting is the present participle of count and is used with auxiliary verbs to create the progressive (continuous) tenses. Example: The children are counting pennies.
When used as a noun, counting is known as a gerund. Gerunds have all the functions that nouns have (subjects, direct objects, subject complements, object of a preposition). Example of counting as a subject: Counting can be a lot of fun.
Other parts of speech include nouns, adjectives, adverbs, pronouns, and prepositions.
The part of speech for this particular word is a noun.
part of speech
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adverb
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