Named ACLs can be used to match the same packets, with the same parameters, you can match with
standard and extended IP ACLs. Named IP ACLs do have some differences, however. The most obvious
difference is that IOS identifies named ACLs using names you assign them as opposed to numbers. Named
ACLs also have another key feature that numbered ACLs do not: You can delete individual lines in a named
IP access list.
In addition, two important configuration differences exist between numbered and named access lists. One
key difference is that named access lists use a global command that places the user in a named IP access list
submode, under which the matching and permit or deny logic is configured. The other key difference is that
when a named matching statement is deleted, only that one statement is deleted. With numbered lists, the
deletion of any statement in the list deletes all the statements in the list.