The last time I checked, most major manufacturers except Apple (Lenovo, Dell, HP, ...) let you buy Accidental Damage Protection (which does cover spills among many, many other things).
From what I hear, Apple can sometimes be nice about accidents, but other times they're sticklers about the rules.
Here in New Zealand we have The Consumer Guarantees Act. The beauty of it is that the item is covered for as long as a reasonable person would expect (or something like that), and is suitably vague about how long this. Here is a case where a 4 year old computer was repaired at the manufacturers expense. buying extended warranties is kind of a waste here, as complaing to a government agency may well get you the same result, for free (it has worked for me). http://www.consumerblogs.org.nz/tech/2009/04/squaring-up-to-...
From what I hear, Apple can sometimes be nice about accidents, but other times they're sticklers about the rules.