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who (or device that) answers a telephone is the
called party. The person who (or device that)
initiates a telephone call is the calling party.
In some situations, the called party may number
more than one: such an instance is known as a
conference call. Strictly, in some systems, only
one called party is contacted at each event, as
to initiate a conference call the calling party
contacts the first called party, then this
person contacts the second called party, but
audio is transferred to both called parties.
In a reverse charge (or collect) telephone call,
the called party pays the fee for the call, when
it is usually the calling party that does so.