| 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 | 
