Cell Phone Reimbursement AP vs PR

Given IRC changes in cell phone policies. How are Lawson users handling cell phone reimbursement? Are you still using stipends through PR or are you using AP? My understanding of the IRC is that cell phone reimbursement is no longer taxable as long as there's a business need. If use PR how are you preventing it from being taxed or are you supplementing the amount to account for tax?

Any feedback would be appreciated. We are looking to setup a process flow to automate the request and implementation.

If using AP would you use employee expense module?