Hi Jaycee
When a V.110 Synchronization Failure is detected, between the IWU in the MSC and a Transcoder Resource in the TRC, the V.110 Synchronization Failure counter (TPSYNCF) is incremented if the transcoder device was pooled.
The V110 synchronization statistics are available only for the transcoder hardware TRA R4 and R5.
I hope that you are satisfied with the answer.