The cellphone itself will be entered as an Asset on your Schedule C Business Income and Expenses. You would have some choices to make as you go through that section as far as to determine whether you want to depreciate it over time or write off the full cost in the first year. Either way, the full cost of the phone will be entered in this section. In the future though, be sure you are not deducting your monthly payments for the phone since the full cost has already been handled.
You would enter your cell phone service expenses in the communication expense section. You could include those accessories there as well, or put those in supplies or miscellaneous expenses. It all adds up to the same amount regardless of which section is used.
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