The federal Uniform Guidance (UGC 3.0) treats computers as supplies and allows computing devices to be directly charged to a federally sponsored project even if they are not solely dedicated to that project (however, there must be a clear relationship between the need for the computing device and the project for allocability to the budget).  At pre-award, the cost should be included in the proposal budget and the budget justification should clearly justify the plan for the purchase in case of an audit.  Devices that benefit more than one project will need to have adequate justification to demonstrate that the item is necessary across the benefitting projects. 

Duke University has determined that cell phones are not included in the definition of a computing device, and are therefore subject to additional review.  The UG defines a computing device as “machines used to acquire, store, analyze, process, and publish data and other information electronically, including accessories (or “peripherals”) for printing, transmitting and receiving, or storing electronic information”.https://finance.duke.edu/research/departments/rcc.php