I'd say they split it. They were both acting up and their actions led to the damage. If only one has to pay, the other will inevitably rub it in their face.

50/50 IMO

Why are they in a car alone and unsupervised?

No. It was your son that put the car in neutral and some of the fault should lay at your feet. Why would you let these kids "wrestle and act silly" in a car whether it was parked or not?

How the hell do u explect them to pay for it if there litllt kids.. U can punish them , 50-50... Why would u leave little kids in tyhe car.. Thats something that u shouldn't do.. So in my perspective, u should of thought twice... Izn't it against the law to leave lil kids in the car??

No. You pay for the damages since they were unsupervised in your car. You are lucky that neither got hurt. You count your lucky stars and bust our your check book.

if they're old enough and they have a job i say they split the cost

whose car is it? just get responsible and pay for the costs.the other child was only trying to help save the situation

I do agree with most of the answers on here in the sense that you chose to leave 2 brats unattended in your vehicle. I personally wouldn't do that but some people don't care about their vehicles. Anyways, that was your choice and anyone with half a brain knows kids (you didn't put an age so this is a general statement) can't sit still for more than 5 seconds. I also think that considering it was your own son who put the car in neutral, it goes to show a parenting flaw. I knew by age 4 not to mess around with anything in the car. It can't be that hard to teach kids these days. Then comes the point of age. They don't sound very old. How many dimes of allowance would they need (that they haven't blown on candy) to pay for the damages? And any money they DO have would be coming from you for your son and the other kids parents. So ultimately you are still paying for it. I'd be kicking myself if this ever happened to me. Actually, I don't think it would because I set the parking brake everytime I park, as everyone else should. If you had simply done that then the vehicle would've stayed put. Why was it able to shift to neutral in the first place? If it was parked that means it was off, with no keys in the ignition, and no one at the wheel. The interlock is supposed to prevent shifting unless you are on the brake and the key is in the ON position. So many things that should and could've been done on your part, weren't. You dropped the ball. Don't blame kids for being kids. You failed to take proper precautions with the vehicle (like the e-brake), you failed to teach at least your son not to screw around with the car, and you are currently failing to accept blame for your own actions. Obviously your son is at fault because of what he did, and you could use it to maybe now teach him not to screw around with the car, but in the end the parent is responsible until a certain age. That means you. Cheers.