Decide who needs a direct line that can not be shared with other employees. This dedicated line is not shared with other telephones connected to the system.
Add to this number the number of incoming lines that you want to share among employees.
Note: If the call volume is very high, the all extensions need a dedicated line and the number of Extension lines (FXS) and Incoming lines (FXO) should be equal.
If you want a dedicated fax line add one line for the fax. Else the fax line will also be shared with the voice lines for the Business.
The total number of lines coming into the system should match the number of CO lines you purchase. Each CO Line Card – or FXO card supports 4 lines.