Although most assistive technology equipment is not expensive, one of the most frequent barriers to providing AT devices is cost and the question of who is responsible for purchasing the equipment. Under federal law, districts are responsible for providing (and funding) all services necessary to provide a student with FAPE, including assistive technology, at no cost to parents. [34 C.F.R. Sec. 300.105(a).] However, although the district may own the devices, parents may be liable for loss, theft, or damage due to negligence or misuse of equipment used at home or in other settings.