How does call tracking work?
A tracking number forwards each call to your real line and logs the source. Some numbers are fixed to one source, such as a number printed on a truck or a mailer. Others are swapped onto your website for visitors from a given source, so someone who clicked an ad sees a different number from someone who typed in your address.
Google Ads documents both. With call reporting on, a Google forwarding number on your ad lets you see details such as call length, start time, whether the call connected and, for longer calls, the caller's number. For your website, Google can use "a Google forwarding number to dynamically replace your website number for users who clicked an ad." You can also count a call as a conversion only if it lasts a set time: "You set a minimum call length, and every call that lasts at least that long is counted as a conversion."