Depends upon how critical the laptop is in your situation. In most cases I would not buy it. Usually they cost about 15% of the original list price of the laptop for each years extended warrranty.

A small percentage of the laptops have hardware related failures. The odds are in your favor unless you drop it or travel with it a lot. If you can write it off as a business expense that might make the cost more appealing.

So, figure out how much it will cost and figure in 2-3 years new laptops will most likely be less expensive or at least the same price with more features. In most cases, unless the laptop is critical to your day-to-day business I would not spend the money.