Android L to bring a multi-user mode to smartphones?
Tablets running Android 4.2 or later already support multi-user modes, so it’s about time to see this available on phones, too. Having the ability to create multiple profiles on a smartphone could be very useful to those wanting to separate their personal profile from their business profile. Moreover, users with kids can create profiles for them (which would restrict purchases, or access to certain apps).
Until we hear more about this, you can check out our Android L preview here, and our Android L vs. Android KitKat visual comparison here.
source: Google via Android Police
Things that are NOT allowed: