How are computing devices funded where you work?

Everyone here is assigned one official computing device. There's a budget for it provided centrally depending on the class of the employee. Anything beyond the budget has to be paid for by the employee's manager.

I have a MacBook Pro that is my official computer on the books that went a little over budget that my boss paid for.

Officially everyone has one device.

So when those of us in IT have other things, they're scraped together or from someone else. I have a desktop PC that was purchased as a "test" unit by my boss out of his budget as a way of getting around the one device per person policy.

Other IT staff might have a desktop machine that belonged to someone who quit that was a year old for example. We generally get a laptop as our "official" computer since used desktops are fairly easy to get our hands on and have a longer lifespan.

The majority of our users have a standard Mac or PC laptop (or desktop) that is paid for centrally. IT and some of the departments where people do heavy engineering work end up having the higher end devices partially paid for by their departments.

How does this stuff work where you are?