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.
In such a case, you won't be restricted from deducting cell phone expenses on your tax return as long as it is primarily used for business. Instead, you'll have to deduct the portion of your cell phone expenses that are tied to your business.For example, if your cell phone is used for your business 60 percent of the time, you can deduct 60 percent of your expenses.The 40 percent you spend communicating with friends and family is off limits.eductible Cell Phone Expenses. You can deduct the total amount of your cell phone bills, including any activation fees, on your tax return as long as the calls were business related. Include calls in which you spoke with customers, employees and co-workers, inquired about supplies and handled business-related disputes.