Rules and approval process for providing mobile devices
A smartphone is not a due benefit but a business tool, given for a justified business need.
The smartphone is provided to a function and not to a person. Therefore, if someone is changing function, the business need should be reassessed.
The lifetime of a smartphone should be at least 2 years, 3 years recommended: people who have a mobile phone will have to wait for the life end of the device before changing it
The idea of providing a High end smartphone to someone who already owns a tablet will be challenged.