HP ProCurve 5300xl Series Management Manual page 435

Access Control Lists (ACLs) for the Series 3400cl and Series 6400cl Switches
Planning an ACL Application on a Series 3400cl or Series 6400cl Switch
The show access-list resources command
shows that the applied access list
consumes five per-port rules and four per-
port (ACL) masks.
Every standard ACL has at least two ACEs;
the first ACE that you configure, and the
implicit deny any ACE that follows all other
configured ACEs in the ACL. The first ACE
and the implied deny any together consume
two per-port rules and two per-port masks.
ACE # 2 consumes one per-port rule. It does
not consume a per-port mask because both
entries use the same ACL mask (0.0.0.255).
ACE # 3 consumes one per-port rule and one
per-port mask. The additional per-port mask
is used because the ACL mask for ACE # 3 is
different from the ACL mask used in the
immediately preceding ACE (0.0.0.0 as
opposed to 0.0.0.255).
ACE # 4 consumes one per-port rule and one
per-port mask. The additional per-port mask
is used because, again, it is not a duplicate
of the ACL mask for the preceding ACE.
10-25