Does Instagram Recognize Accounts via mobile device or IP?

Talking about managing accounts here- I know you can only create so many insta accounts on a device- but can instagram see that your managing multiple accounts on the same device, or is it only based on IP? I'm asking because I want to set up a lot of accounts to use with a bot, but I don't want them to get disabled if they see they are all coming from the same device. Was going to use proxies so it would be with different IPs.

both instagram checks if you use the same GUID/useragent and IP address

provision said:

both instagram checks if you use the same GUID/useragent and IP address

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Do you think if I used the same device they would disable the accounts? It's just to set them up. If they would disable them, how do I go around that??