If you choose to create a lead, a contact or a buyer the system will assign it to the Default owner from the Zoho CRM settings in the CallGear account.

If the call is transferred to another employee and he/she answered the call - he/she would responsible for the lead, contact or buyer (it depends on what is chosen in the settings). The system doesn't change the responsible person for the entity for secondary calls.

If the first call was lost (there was no conversation between the agent and customer) Default owner will be responsible. If you enable the option below the system will change the responsible manager to the agent who answered the call (if there were only lost calls from the customer during the last 3 months).