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For questions about access control lists (ACLs). For instance, you want to limit network traffic to increase network performance or provide traffic flow control on your network device. ACLs also provide a basic level of security for network access by defining which part of the network/server/service can be accessed by a host and which cannot.

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If the platform is Cisco Catalyst as reflected in the tags for the question, that may be the case. Some platforms reflect only punted (soft-switched) packets in the "show ip access-list [...]" output, …
answered Jan 12 '17 by Łukasz Bromirski