"This limited warranty does not cover:
* Software, including the operating system and software added to the Dell-branded hardware products through our factory-integration system, third-party software, or the reloading of software
* Problems that result from: External causes such as accident, abuse, misuse, or problems with electrical power"
HP, TOSHIBA and GATEWAY do not cover accidental damage in their extended warranty but you can buy accident insurance at an extra cost.
"This warranty does not cover the following:
Failure resulting from: misuse...accident, modification, unsuitable physical or operating environment, or improper maintenance by you"
So it would seem that the rest of the industry does not offer accidental damage protection in their standard warranties either. Some offer add-on insurance as an additional profit center (Toshiba's seems to be almost double the regular warranty cost).
To be honest you're best combining the benefits of Applecare with household insurance.
Basically if you want to have your computer covered for ALL risks, you have no real option as Household insurance won't cover you for electrical/mechanical breakdown (which is what Applecare covers you for), but does cover Accidental damage and theft.
I have Applecare for my Powerbook (£173 for 3 years) and have it named on my household insurance policy at a cost of approx £23 per year. The peace of mind is worth it, because no matter what happens, I'm covered one way or another.