Damage to Mac computers and accessories due to exposure to liquids is not covered by Apple's one-year limited warranty or AppleCare Protection Plan (APP). No, neither the original one-year warranty nor the AppleCare+ 2-year extended warranty covers water damage. However, AppleCare+ covers up to 2 cases of hardware damage, including water damage, with a deductible. Liquid damage service to an iPhone or iPod is not covered by Apple's one-year limited warranty.
If a liquid damages an iPhone or iPod (for example, coffee or soda), service for damage caused by the liquid is not covered by Apple's One-Year Limited Warranty, but you may have rights under consumer law. During the three-year term, the insurance plan covers up to two incidents of accidental damage, as specified in the Accidental Damage by Handling (ADH) terms. Although iPhones now have some water resistance, there is still a chance that your device will be damaged by liquid. In the past, AppleCare+ covered only two incidents of accidental damage every 24 months, such as water damage, a broken screen, or a crack in the back.