The note below is pretty self-explanatory. But here are a few more details.
The three B's are:
Buy - I tell the students they are welcome to buy a recorder from me. Every year I place an order from http://www.peripole.com. I buy recorders for about 75% of the next year's 4th graders.
Bring - Students can bring recorders from home. I encourage them to not buy a recorder from the dollar store. :-)
Borrow - I have a collection of used recorders. I put a piece of electrical tape with the student's name on the recorder. The student uses that same recorder for the whole recorder unit. At the end of the unit, I take the used recorders home and wash them on the top rack of my dishwasher to wash them for the following year.