shadows/framework/src/main/java/org/robolectric/shadows/ShadowTelephonyManager.java
@Implementation(minSdk = O)
  protected TelephonyManager createForPhoneAccountHandle(PhoneAccountHandle handle) {
    return phoneAccountToTelephonyManagers.get(handle);
  }
@Implementation(minSdk = O)
  protected TelephonyManager createForPhoneAccountHandle(PhoneAccountHandle handle) {
    return phoneAccountToTelephonyManagers.get(handle);
  }
Returns {@code null} by default or the value specified via {@link
#setTelephonyManagerForHandle(PhoneAccountHandle, TelephonyManager)}.