The Taxing Question of
Centralized vs. Decentralized Employee Cell Phone Management and Control

By Jeffrey “JR” Rose, CFO, BBR Wireless Management

www.bbrwm.com

Abstract
If you find it difficult to decide whether to manage your employee cell phone usage in a centralized or decentralized fashion, the following discussion of the income tax implications of such may sway your decision.

Cell phones have several interesting tax related issues:

• Their life expectancy is generally longer than one (1) year
• They are in a special breed of assets the IRS calls “Listed Property”
• They are generally expensed as if they were IRS Section “179 Property
• They are generally expensed as if they were IRS Section “179 Property”

This white paper will look further at each of these issues.

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