A photographer recently spilled coffee on her lap top. It wouldn't turn on. Seemed that the electrical components were fried. She took it to a tech and verified damage. Repair was estimated to be $1,200. Her Business Owners Policy (BOP) extended coverage. Spilling coffee (or other liquid) is a covered cause of loss under a BOP. Direct physical damage from an accidental event is a covered cause of loss unless excluded or limited. Since there is no exclusion or limitation for spilled coffee, it would be a covered (and subject to all of the other terms and conditions of the policy).