The beginning of the year is a great time to review company policies to ensure they are up-to-date and relevant to a contractor’s particular business. Policies pertaining to employment practices, safety issues, and insurance coverage obviously need regular attention, but so do policies such as who provides the tools that are used in the field. Tool policies should be reviewed at least annually to confirm that contractors and technicians are both satisfied with the arrangement, as well as to ensure that everyone is clear on who provides which tools and what the rules are for broken, lost, or stolen tools.