As more states, counties, and municipalities ban or limit cell phone use while driving, beware the effect on equipment costs.  When California enacted legislation in 2008 the number of bluetooth headsets increased substantially.  This can be a challenge in an enterprise, where users may tolerate a wiped down phone, but usually will not re-use a headset that has been deep in someone else’s ear canal.  There are multiple options for managing those costs.  If you buy through your cell phone provider, it will show up as equipment cost.