Typically, the employer. They'll probably want to manage it, include e.g. "nuke from orbit if you lose physical control of the device." Owning the computer ma

Typically, the employer. They'll probably want to manage it, include e.g. "nuke from orbit if you lose physical control of the device." Owning the computer makes their claim to your code (even) stronger. Owning the computer means that e.g. the company's insurance won't insta-deny any claims that they make because they fail a checkbox item about letting uncontrolled hardware access their network, etc etc. Buying you a computer is also not tax advantageous when compared to buying a computer for your use. If they buy you a $3,000 Macbook and give it to you, that costs ~$4,500. If they buy it for you, the cost is upper bounded by $3,000, since they can book the depreciation on it as a business expense and carry forward the tax loss as an asset.