Voice service revenue and connections are made up of the sum of PSTN and voice over Internet Protocol (VoIP) connections and their associated revenue. For clarification, IP-based voice “virtual” connections (VoIP) are those calls delivered over a broadband Internet connection or other IP network. A VoIP virtual line needs to be associated with a telephone number and be identifiable to the consumer as a VoIP-grade service. A VoIP line and PSTN line are not mutually exclusive — indeed, most consumers with VoIP lines still have a PSTN line.