There isn't any doc mentioning it as far as i know
If you only use ip phones and the codec is the same for all then you probably can go higher untill the system reaches it's limit
VCM usage is done the next way:
SIP Calls
• SIP Line Call to/from Non-IP Devices
Voice compression channel required.
• Outgoing SIP Line Call from IP Device
No voice compression channel required.
• Incoming SIP Line Call to IP Device
Voice compression channel reserved until call connected.
ACS - Implement IP Office
ACA - Implement IP Telephony -- ACA - Design IP Telephony
ACA - Voice Services Management
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Women and cats can do as they please and men and dogs should relax and get used to the idea!