Microsoft Teams Phone resource accounts enable organizational voice workflows such as auto attendants and call queues in Microsoft Teams. These non-user accounts connect call routing features to phone numbers, letting you build menu prompts, schedule-based routing, and skills-based distribution across departments. Administrators can assign numbers, configure greetings, holidays, and call flows, and integrate with Teams-certified SBCs for PSTN connectivity. Resource accounts are required to license and operate voice apps consistently across global locations. They support compliance recording and analytics via Teams admin center. Ideal for service desks, reception lines, and department hotlines, resource accounts streamline caller experiences and improve responsiveness. Learn more in Microsoft documentation: https://learn.microsoft.com/microsoftteams/create-resource-accounts and https://learn.microsoft.com/microsoftteams/create-a-phone-system-auto-attendant