Best Practice For namig computers

Hello all. I have a quick simple question that I’m sure all of you seasoned veterans have a quick answer to. I’m still pretty fresh to the Admin field, and I want to know what are the best ways to name computers on the net work. Should I just do a simple: xxx1, xxx2, xxx3. Should I break it down by departments. Should I do it by the name of the users or the phone ext. What are some of the best, most efficient ways that you all have found to name computers.

Thank you for all of your help.