Create an Entra ID dynamic device group for Company owned devices

Dynamic device group for Company devices

You can use this dynamic device group to target Corporate devices and not BYOD (personal) devices. This group can be used for Intune assignments where you want to include all Company managed computers and exclude BYOD laptops

Create new Entra ID dynamic group

Microsoft Entra ID
Groups 

New group

Dynamic group settings

Group type: Security
Group name: Windows Company Devices
Membership type: Dynamic Device

Click Add dynamic query

Dynamic group membership rules

Configure Rules
Rule syntax - Edit

Enter the rule syntax and click OK

(device.deviceOSType -contains "Windows") and (device.deviceOwnership -eq "Company") 

Click Save

Click Create

Validate dynamic group membership rules

Dynamic membership rules
Validate rules - Add devices

Select a BYOD (personal) device and a company device

Reference:
Dynamic membership rules for groups in Microsoft Entra ID
https://learn.microsoft.com/en-us/entra/identity/users/groups-dynamic-membership