Is a new cell phone (fully purchased) eligible for the accelerated investment incentive?

As per our TurboTax article Accelerated Investment Incentive, the new cell phone is not eligible as seen below as it is not part of the CCA classes mentioned.

Full Expensing for Certain Sectors of the Economy

Also, under the Accelerated Investment Incentive businesses can immediately write off the full cost of specific purchases; manufacturers and processors, and clean energy investments, have full expensing ability under this incentive. Any business making equipment and clean energy purchases may also be able to write off the full cost of these investments in the year of purchase.

Specifically, the CCA classes which will benefit from full expensing are 43.1, 43.2, and 53.

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