This coverage provides protection for the following losses:

• All sums due you from customers, providing you are unable to effect collection thereof as a direct result of loss or damage to records of accounts receivable
• Interest charges on any loan to offset impaired collections pending repayment of such sums made uncollectable by such loss or damage
• Collection expense in excess of normal collection cost made necessary because of such loss or damage
• Other expense, when reasonably incurred by you in re—establishing records of accounts receivable following loss or damage