If the laptop is of company and by mistake an employee lost it.Then employee should pay back the amount to company.(only in case if it is issued to employee)
If it lost by company then company is responsible.
Thanks & Regards,
Any cost incurred due to hardware or information damage or loss of the laptop, would be borne by the employee, only if that had been agreed and signed on the laptop agreement.
Please consider the policies contributed by your members and the practices shared in the links attached.