Mobile devices should be managed as CIs in cmdb_ci_handheld_computing table. Whether you need to manage those also as assets depends on your organizational requirement. If the organization wants to manage any of the aspects like financial information, warranty details, end of life, contract details etc. for those devices, then they should be considered as assets also. In that scenario, they will be managed as both CIs & assets. The CI record should be linked with their corresponding asset record for all mobile devices which are managed as both.
