Which of the following is NOT covered by the accounts receivable coverage form?

The accounts receivable coverage form is designed to protect businesses from losses related to their accounts receivable due to specific risks. This form typically covers losses arising from uncollected receivables due to events like customer bankruptcy or loss of billing information. Additionally, it includes costs that may be incurred to re-establish records related to accounts receivable.

However, the costs associated with loans required to offset uncollectible amounts are not typically covered under this insurance. This is because the primary intent of the accounts receivable coverage form is to address losses from the failure to collect on invoices rather than to provide coverage for new expenses or financial adjustments that the business may need to make as a result of those losses. Essentially, the coverage form focuses on the receivables themselves and the immediate impact of their non-collection, rather than on financial strategies or loans that a business might pursue to recover from those losses.