What does the Accounts Receivable form under Inland Marine coverage protect against?

The Accounts Receivable form under Inland Marine coverage specifically provides protection against the loss of accounts due to destruction. This coverage is essential for businesses that rely on the collection of receivables, as it safeguards against situations where accounts are damaged or lost due to various unforeseen events, such as fire, theft, or other forms of disaster.

This form allows businesses to recover not just the physical cash flow lost but also helps them reconstruct accounts that may have been lost, thereby ensuring continuity in their operations. The form typically covers the costs associated with re-establishing the accounts receivable records and may provide for lost income while the business is working to recover from the incident.

In contrast, loss of physical assets refers to the coverage for tangible items that this specific form does not address; loss of customer relationships and loss of employee productivity, while important, are not covered under this particular Inland Marine form. Therefore, the primary focus of the Accounts Receivable form is its role in mitigating the risks associated with the loss of accounts due to destruction, confirming that option regarding loss of accounts is indeed the correct answer.