There is hardware for both the home and business uses. A business account must use the business hardware where residential services can use either business or home hardware. The business hardware is more robust, and feature rich offering the best of both worlds, but obviously, the home ATAs (Analog Telephone Adapter) is cheaper, and limited for just home uses.
The home ATAs come in two options. Both ATAs offer a 1Ghz CPU, and 512MB of ram. There is also an RJ45 jack for connecting to the LAN (Home Network), and another RJ45 jack for connecting the the WAN (Internet). The ATAs also support up to 4 Eco-DECT phones which allows for everyone in the home to have their own phone without the need to acquire a second account. The first option offers a single RJ11 (telephone) jack whereas the second ATA offers two RJ11 jacks.
The business option is a 1U rackmount server which has a 2Ghz CPU, 2GB of memory, and 128GB of storage. The server offers support for 100 extensions, 2 RJ45 ports for connectivity, and 4 RJ11 ports for legacy telephones. There is also support for 10 Eco-DECT phones, and upto 100 SIP compatible phones.