Call Forward Considerations for Shared Line Across Sites
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As the administrator, you can create the Call Forward CSS as a CoS for a
particular deployment scenario. Considerations must be made based on
whether the local, national, and/or international dialing is configured
on the device CoS or line CoS.

Be aware that if the Call Forward CSS allows national and local PSTN
routing, you may need to consider call forward scenarios when a line is
not associated to a device and PSTN dialing is in the device CoS.