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Supplemental to University Policy 602.10, Mobile Communication Device Allowances and MCD Procedures.

Payment methods: Employees should use one of the following methods to purchase any mobile "apps" for use on a University-owned MCD:

  1. Preferred: Use a Purchasing card (“p-card”) associated with a NinerMail ( App Store account.

    Using a departmental NinerMail account (e.g., is preferred. If a personal NinerMail account (e.g., is used, the cost of the app must not exceed $75. To be a valid p-card expense, the business-purpose reason for the app must be uploaded into Works (along with the receipt).

  2. Other: Use a personal credit card and personal App Store account and request reimbursement according to the guidance provided for Other Reimbursements (Non-Travel).

    Reimbursement requests for mobile app purchases are generally discouraged since the ownership of a purchased app remains with the user and is tied to his/her App Store account. However, reimbursement for the purchase of a business-use mobile app will be considered if all of the following conditions are met:

    1. The app is used for business purposes related to the employee's job at the University; and
    2. The amount of the reimbursement request is $10 or greater, per person. 

    The reimbursement will be non-taxable to the employee as long as the individual mobile app for which reimbursement is requested costs $75 or less. If the individual mobile app costs more than $75, the reimbursement will be considered taxable to the employee.

Rationale and other considerations:

Note that Apple's licensing agreement indicates that licensure/ownership of an app is granted at the time of purchase, to the email account associated with the related iTunes account. For that reason, for app purchases made with the user's personal Apple ID, the associated license for that app will remain with the user.

All apps and related usage on University-owned MCDs must comply with the University’s policies related to the use of computing and electronic resources. Please refer to University Policy 602.10, "Mobile Communication Device Allowances and related supplemental procedures for additional information.

Contact for additional questions:

Contact Marlo Hardiman, Assistant Controller-Tax & Payroll.

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