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Boiler and Machinery Insurance also referred to as Machinery Breakdown Insurance offers protection against sudden and accidental physical loss or damage to machinery and equipment of boilers and pressure vessels. AIG offers this Insurance for all classes of business. Since there is insurable equipment in every manufacturing plant, and in most non-manufacturing facilities, a breakdown of machinery or equipment can have serious consequences on a company's bottom line. Boiler & Machinery coverage can help to protect your business against this type of loss.