Question about module custom fields limit

Hi,

I have the module accounts with around 70 custom fields. I see the accounts_cstm table has all the 70 columns. My question is, Sugar has a limit to create new custom fields? Sugar creates another cstm table where it arrives to certain number of columns? Because i think that have a table with, for example, 200 columns, it has a performance impact in the database no?

thanks.