Summary: Accounts receivable insurance, provided under inland marine forms and rules of the commercial lines program of Insurance Services Office (ISO), is actually a kind of consequential coverage. The risk insured by this coverage is loss resulting from the insured's inability to collect amounts due from customers because of loss or damage to the insured's records. Also covered are interest charges on loans required to offset amounts that the insured is unable to collect pending the insurer's payment of a loss; collection expenses in excess of the insured's normal collection expenses that are made necessary by the loss; and other reasonable expenses incurred by the insured to reestablish lost records of accounts receivable. Following is a discussion of the most recent coverage form from ISO.