A device that is either attached to the switched network or concurrently located within a Point-to-Point Protocol (PPP) end system that is capable of handling the Layer Two Tunnel Protocol (L2TP). LAC needs to implement only the media over which L2TP operates in order to pass traffic to one or more L2TP network servers. It may tunnel any protocol that is carried within PPP. LAC is the initiator of incoming calls and the receiver of outgoing calls.