For SIP-T42G/S IP phones: 
The default value of the line key 1-12 is 15, and the default value of the line key 13-15 is 0. 
For SIP-T41P/S IP phones: 
The default value of the line key 1-6 is 15, and the default value of the line key 7-15 is 0. 
For SIP-T27P/G IP phones: 
The default value of the line key 1-6 is 15, and the default value of the line key 7-21 is 0. 
For SIP-T40P/T40G/T23P/T23G/T21(P) E2 IP phones: 
The default value is 15. 
For programable keys: 
For SIP-T54S/T48G/T48S/T46G/T46S IP phones: 
When X=1, the default value is 28 (History). 
When X=2, the default value is 61 (Directory). 
When X=3, the default value is 5 (DND). 
When X=4, the default value is 30 (Menu). 
When X=5, the default value is 28 (History). 
When X=6, the default value is 61 (Directory). 
When X=7, the default value is 51 (Switch Account Up). 
When X=8, the default value is 52 (Switch Account Down). 
When X=9, the default value is 33 (Status). 
When X=10, the default value is 0 (NA). 
When X=12, the default value is 0 (NA). 
When X=13, the default value is 0 (NA). 
When X=14, the default value is 2 (Forward). 
For SIP-T52S/T42G/T42S/T41P/T41S/T40P/T40G IP phones: 
When X=1, the default value is 28 (History). 
When X=2, the default value is 61 (Directory). 
When X=3, the default value is 5 (DND). 
When X=4, the default value is 30 (Menu). 
When X=5, the default value is 28 (History). 
When X=6, the default value is 61 (Directory). 
When X=7, the default value is 51 (Switch Account Up). 
When X=8, the default value is 52 (Switch Account Down). 
When X=9, the default value is 33 (Status). 
When X=10, the default value is 0 (NA). 
When X=13, the default value is 0 (NA).