We were over at a friend's house, and their five-year-old son plugged something into the wall socket. The parents made it clear that this wasn't allowed, and that a parent had to be there to plug it in for him.
I don't think we really have a policy around wall sockets, probably because most everything the kids use is battery powered or non-electrical. Just looked online and thousands of kids go to the ER every year because of electricity mishaps, so it's definitely something we should figure out soon!
At some point, kids should be able to plug things in on their own if a parent is around (and eventually, when a parent isn't). Anyone have any thoughts on what a good age for that is?