The UNITAM system collects viewing data from meters in panel homes, identifies channels and activities through audio matching and IR key identification, and produces output for Nielsen's production and reporting systems. It has over 30 years of experience in audio matching and delivers daily data to over 20 countries. The audio matching process generates signatures from household audio streams and matches them to a reference database to identify channels, while IR keys are used as a secondary method to resolve ties or identify special activities like channel zapping. The crediting process merges meter data with audio and IR identification to validate viewing and produce output.