The document discusses Voice over IP (VoIP) and IP telephony. It explains that VoIP allows phone calls to be made over an IP network like the internet instead of the traditional public switched telephone network (PSTN). VoIP offers cost savings compared to PSTN and enables additional features like video calls and mobility. The document also discusses when companies should consider replacing their private branch exchange (PBX) phone system with an IP telephony system using VoIP.