as stated also in this section: the goal of the access code is to enable the on-net dial plan to differentiate between extensions that would overlap if a uniform abbreviated dial plan were implemented.
yes u can just have a site code plus the extension, this depends on ur business case.
here is an example where an access code is needed:
in case u have many sites each with its own site code, and for example From site x, merely dialing the combination of site y's code with the desired extension for example (11234) would partially overlap with site x's extension (1123), thus causing interdigit timeout issues. to overcom this interdigit time out,u can assign 8 as an inter-site on-net access code, this would allow site x to dial 81234 to reach site y's extension 1234 without overlapping problem
hth
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/majdi