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My general attitude toward contexts is that they need to be as specific as you need them to be. Therefore @work and @home and @phone are okay, or @work phone and @home phone are ok too. Or @work phone (specifically at work) and @phone (doesn't matter). Similarly @computer may suffice, or @work computer may be appropriate for many items... or like most people @work may be always in front of a computer, so that is sufficient.