If I lend my car to a friend and there's an accident, who is responsible?

The responsibility chain typically is:

1. First responsible party: The vehicle owner's insurance company.
   The accident is recorded on the owner's policy, affecting the owner's future premiums and insurance record.
2. Second responsible party: The driver's (your friend's) own insurance company (if they have auto insurance).
3. Third responsible party: The driver pays out of pocket.

Recommendation:
To avoid affecting your own insurance record, if friends need long-term vehicle use, suggest they rent a car and purchase appropriate insurance.