Help with IR structure

I'm wanting to better understand how the structure is built IR code for global cache. I check the manual, but I'm still some doubts. Could anyone help me giving some example, more detailed? Here below the manual explanation: 

An IR, or infrared transmission, is created by sending an IR timing pattern to the iTach. This pattern is a collection of <on> and <off> states modulated with a carrier frequency ( ƒ ) which is present during the <on> state. A carrier frequency is typically between 35 to 45 KHz with some equipment manufacturers
using as high as 500 KHz. The length of time for an <on> or <off> state is calculated in units of the carrier frequency period. For example, an <off> value of 24 modulated at 40 KHz produces an <off> state of 600μS, as calculated below. 

A period is 1 /ƒ or 1/40000 or .000025 seconds or 25μS, and a value of 24 periods is 600μS

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