Legalities aside (IANAL, not based in California, etc), can't you just reimburse employees for any extra expenses incurred outside of their tariff, rather than

Legalities aside (IANAL, not based in California, etc), can't you just reimburse employees for any extra expenses incurred outside of their tariff, rather than having an entire extra phone? If an employee doesn't want to give their number out, just purchase a number that can be forwarded. Or if there is a large volume of company calls, I'd have thought you'd have been at a point financially where an extra phone is a trivial expense?