This document provides guidance on making and receiving telephone calls in both formal and informal situations. It outlines best practices for introducing oneself, stating the purpose of a call, leaving and receiving messages, and using polite phrases. Sample dialogs demonstrate scheduling appointments, inviting someone to an event, and changing or confirming plans over the phone. Key details include introducing one's name and company, asking to be transferred to the appropriate person, and offering alternative times to reconnect if the call cannot be taken.