For IP address ACL, it can filter on source IP address, destination IP address, or both. It also supports to set IP range ACL. When it filters on both IP address, packets coincident with both rules will take effect. In other words, it does not do filter if it only coincident with one rule.
If you want to filter only one directional IP address, the other IP address just set to all zero. It means don‘t care portion. Besides IP address, it also supports Protocol for filter additionally. (TCP=6, UDP=17, etc.) Certain Protocol under these IP addresses will take effect. If you use doesn‘t care Protocol, you can just set to zero value. The detail testing (refer to MAC ACL above).