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.
A company is not required to issue an employee who owns a cell phone an additional cell phone for business purposes. However, California employers probably are required to reimburse their employees for extra charges, if any, the employees incur in using their personal cell phones for company mandated tasks such as clocking in or out.