System and method for reconciling billing mismatch

A system for completing Internet telephone calls comprising

• a computer for allowing originating entities to buy time from terminating entities, and
• software that, when executed, converts between a code breakout of prices utilized by the originating entity and a breakout utilized by the terminating entity,
• wherein at least one of the originating or terminating entities is associated with a gateway for routing telephone calls onto or off of the Internet;
• and
• wherein a weighted average is performed utilizing estimated traffic patterns that estimate a volume of traffic to be sent to one or more of the breakouts.