Wiktionary(0.00 / 0 votes)Rate this definition: 1  lenticular(Noun) A lenticular image. 2  lenticular(Noun) A lenticular galaxy. 3  lenticular(Adjective) Of or pertaining to a lens.  lenticular(Adjective) Shaped like a biconvex 1  lens. lenticular(Adjective) Relating to a lenticular image.
Cell phones provided for personal reasons (or that are primarily used for personal reasons) are not exempt from the normal recordkeeping requirements necessary to exclude business-related use from the employee's income as a working condition fringe benefit. To the extent no records are kept, such employer-provided cell phones are generally taxable.
Whether or not the benefit is taxable depends on its type and the reason an employee receives it. The benefit may be paid in cash (such as a meal allowance or reimbursement of personal cellular phone charges), or provided in a manner other than cash (we call this a non-cash benefit), such as a parking space or a gift.Once you determine that the benefit is taxable, you need to calculate the value of the benefit.hether or not they are taxable depends on the type of benefit or allowance and the reason an employee receives it. Your employee is considered to have received a benefit if you pay or provide something to him or her that is personal in nature. A benefit can include: 1  a reimbursement of personal expenses;