Obviously SIP is considerably better than H.323 and complies with the understanding of IP-telephony as a global mass IP-service, and it should be implicitly considered right this way. And as SIP is able to serve not only telephony but also any communications at all in the real time over the IP-protocol; obviously it should become a base for other IP-services not yet existing but will appear in the future, as well.
Code-A is Telecode Communications Inc. billing for collecting CDRs and Softswitch management via TXT files, SNMP and DBMS. Code-A has its own framework designed to calculate every call and not to miss any.