Countifs that compares two ranges

I'm trying to infer the number of phone lines that have been upgraded on an account based on the lease values entered into two seperate tables. If the line is for a phone, the new lease value doesn't match the old lease value, and the new lease value is not $0, then it can be considered an upgrade.

C1:C15 tells us if the current line is a phone, M1:M15 tells us if that line is still a phone on the new plan, the current lease values are in F1:F15, and the new lease values are in P1:P15.

Line 1 is an upgrade if C1="Phone AND M1="Phone" AND F1<>P1 AND P1>0.
Line 2 is an upgrade if C2="Phone AND M2="Phone" AND F2<>P2 AND P2>0.
etc...

How many lines upgraded? My formula below is still counting the lines with identical lease costs on the two plans.

=COUNTIFS(C1:C15,"Phone",M1:M15,"Phone",F1:F15,"<>" & P1,P1:P15,">0")

The problem is in this part "<>" & P1
You're comparing all the lines to the p1 value instead of say f14 to p14. A quick way might be to do a countifs on every row and then sum them.
COUNTIFS(C1,"Phone",M1,"Phone",F1,"<>" & P1,P1,">0")