1) This document provides examples of polite phrases to use when you cannot take a call or are unavailable, such as "I'm afraid his/her line is engaged" or "I'm afraid she is in a meeting." 2) It explains that using phrases like "I'm afraid" or "I'm sorry" when giving bad news or making excuses makes you sound polite, professional, and well-educated to native English speakers. 3) Additional useful phrases are presented, such as using "actually" to soften statements or change topics in a polite way.