Hi Daniel,

Good news on this one :) VG's and 7914's do not require any DLU's.Here is the DLU breakdown;

Cisco Unified IP Phone 7902G = 1

Cisco Unified IP Phone 7905G = 2

Cisco Unified IP Phone 7911G = 3

Cisco Unified IP Phone 7912G = 3

Cisco Unified Wireless IP Phone 7920 (no battery) = 4

Cisco Unified IP Conference Station 7936 = 3

Cisco Unified IP Phone 7940G = 4

Cisco Unified IP Phone 7941G = 4

Cisco Unified IP Phone 7941G-GE = 4

Cisco Unified IP Phone 7960G = 4

Cisco Unified IP Phone 7961G = 4

Cisco Unified IP Phone 7961G-GE = 4

Cisco Unified IP Phone 7970G = 5

Cisco Unified IP Phone 7971G = 5

Cisco Unified IP Phone 7985G = 6

Third-party SIP device (basic) = 3 (third-party)

Third-party SIP device (advanced) = 6 (third-party

From this doc;

http://www.cisco.com/en/US/products/sw/voicesw/ps556/products_qanda_item0900aecd805009fc.shtml

For the VG's no DLU's are required.Here is a thread from April of this year year that asks/answers (Note the answer from Mahesh @ Cisco Systems) this exact question. Thanks Mahesh!

**It indicates that no DLU's are required :)

http://forum.cisco.com/eforum/servlet/NetProf?page=netprof&forum=Unified%20Communications%20and%20Video&topic=IP%20Telephony&CommCmd=MB%3Fcmd%3Dpass_through%26location%3Doutline%40%5E1%40%40.1dde34aa/1#selected_message

Hope this helps!

Rob