In the
OSI reference model, each
source layer communicates directly with its matching
destination layer, creating what's referred to as Peer-to-Peer Communication. The data that is
encapsulated in layer X of the source machine, is
unencapsulated in layer X on the destination machine.
Sources:
My CIS241 notes
Cisco Networking Academy Program: First-Year Companion Guide, Second Edition published by Cisco Press, page 61