SIP URIs
Calls across SIP require URI's (Uniform Resource Identifiers), one for the source and one for the destination. Each SIP URI consists of two parts, the user part (for example name) and the domain part (for example example.com) to form a full URI (in this case name@example.com). SIP URI's can take several forms:
name@117.53.22.2
name@example.com
012345678@example.com
Typically each account with a SIP service provider will include a SIP URI or a set of URI's. The domain part is then used for the SIP trunk configured for routing calls to that provider. The user part can be assigned either to an individual user if you have one URI per user for that ITSP, or it can also be configured against the line for use by all users who have calls routed via that line.