Honest question. The cellphone bill? Are you saying you don’t currently have a cellphone in the year 2022 and you only would need one if you went 121 (but not currently in part 91) hence why it becomes an expense?

I get that you need one for 121 - especially reserve but implying it’s a cost to going 121 means you don’t have one/need one today? Serious question. What am I missing?