The electronic device monthly allowance is based upon the approved plan and will be taxable income for the employee.  The allowance is intended to reimburse the employee for the business use of the phone, not to pay the entire amount, under the assumption that most employees also use their electronic device for personal calls.  The standard reimbursement rates are contained in the request forms.  The amount of the allowance may be increased if justified by greater voice or data usage and if approved by the Vice President of your area.