Unless the challenge explicitly asks for a named function unnamed functions are completely legitimate. That means you don't count the assignment either. So your example
would be four bytes, and I wouldn't even include
f= in the post, so that it's clear how I've counted.
What if there are two functions? That depends. If the questions actually asks for two functions (e.g. a decoder and an encoder), count them separately just like you would count a single function. This means that neither assignment would be counted. For instance, if your two submissions were
I'd count that as
6 + 10 = 16. Again I would not actually write
g= in the post.
However, if you define one function to be used in another, like you did in your example, then the first assignment definitely needs to be counted. Your
f wouldn't work without the assignment, because it references
g by name. So I would count the assignment to
g but not the assignment to
f. I would present the solution like this:
and therefore count it as 21 bytes.
Likewise, if a function is recursive, you must also count the assignment:
Would count as 14 bytes since the function wouldn't work unless
f was defined.