The Doorman - S6-E18
Corrected entry: Jerry and Elaine are held liable for The Couch that was stolen from the lobby of Mr. Pitt's apartment building because Jerry, who agreed to cover for the building's doorman while he ran out to get a beer, left his post at Elaine's behest during which time The Couch was stolen. Since Jerry was not actually employed by the building, he was under no obligation to continue covering The Doorman's post and therefore could not legally be held liable for the theft.
Correction: And if he refused to do anything about The Couch and the company tried to sue him or press charges, the courts may rule he had no legal obligations (although they would argue Jerry took a legal obligation to watch the lobby when he signed for The Package). However, that's not what happened. Elaine says they're being held accountable for The Couch and instead of reimbursing them The Money or fighting it, they simply give away a pee-stained couch Jerry had already given to George and that George wanted to get rid of.
Bishop73