Intermediate numbers are numbers that are made available for use by another telecommunications carrier or non-carrier entity for the purpose of providing telecommunications service to an end user or customer. Numbers ported for the purpose of transferring an established customer’s service to another service provider shall not be classified as intermediate numbers (47 CFR § 52.15 (f) (1) (v)). Numbers such as dealer number pools should be included as a subcategory of intermediate numbers (FCC 00-104 ¶ 36). An “intermediate” number is one that is made available to a carrier or non-carrier entity from another carrier, but has not necessarily been assigned to an end-user or customer by the receiving carrier or non-carrier entity (FCC 15-70 ¶30). Numbers provided to carriers, interconnected VoIP providers, or other non-carrier entities by numbering partners should be reported as “intermediate,” and do not qualify as “end users” or “customers” (FCC 15-70, ¶32).