Why would you think a 100% business phone is not deductible?
Of course, the phone itself is an asset that must generally be depreciated, although it may fall under one of the special rules that allow you to take accelerated depreciation or use it as an expense under a safe harbor. (Which then creates a recapture issue if you sell it used when trading up.) And the monthly bill would be a business expense.
Why do you think it might be different?