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

The accounts receivable coverage form is designed to protect a business from losses associated with uncollectible accounts due to covered events, such as damage to records that result in the inability to collect receivables. This coverage typically includes sums due from customers that are uncollectible, expenses related to the reestablishment of accounting records, and collection expenses beyond what would normally be incurred.

The option specifying loans required to offset uncollectible amounts is not covered because the insurance policy does not extend to financial instruments or liabilities incurred as a result of an uncollectible account. Instead, it focuses on direct losses related to accounts receivable as a result of property damage.

Furthermore, either interest on those loans or the loans themselves represent financial obligations rather than direct losses from a covered peril. Thus, they fall outside the realm of what accounts receivable coverage is designed to address.