Hamid,
Well there are two different ways that you can look at this.  From the telco
side one may conclude that the entire duration of the call is the actual
cost of the call, including call setup.  From the customer side, the
majority of customers would argue that call setup should not be billed, as
that is not part of the actual voice conversation.  However, ultimately, all
costs are eventually passed to the consumer.

Unfortunately, this doesn't directly answer your question but does explain
the two theories.  I don't get into call accounting too much.

--Mark



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