Expenditures for monthly phone rental and installation charges. Does not include toll charges and long distance lease line charges.

Expenditures for long distance toll calls, including those for teleconferencing.

Expenditures for leased lines such as those leased for computer connection or rental of TV cable facilities.

Expenditure for the use of the audio conferencing services.

Fees associated with mobile device usage, such as data plans and airtime. Examples of mobile devices include: cellular phones, smart phones and satellite phones.

To track the cost that is representative of increase in internet cost due to having to work from home. This cost does not substantially pay for personal internet usage. This cost must be approved by an employee’s supervisor.

For costs associated with communications not specifically listed in the 344X series. This includes communications hook-ups.