These are the packages that would be merged, in order:

Calculating dependencies ... done!
Dependency resolution took 0.99 s (backtrack: 0/20).

[ebuild  N     ] net-dialup/ppp-scripts-0::gentoo  2 KiB
[ebuild  N     ] net-dialup/accel-ppp-1.14.0-r2::gentoo  USE="strip -debug -dist-kernel -doc -ipoe -lua -modules-compress -modules-sign -postgres -radius -shaper -snmp -valgrind" LUA_SINGLE_TARGET="lua5-1" 1881 KiB

Total: 2 packages (2 new), Size of downloads: 1883 KiB