What type of loss is not covered by Accounts Receivable insurance?

Accounts Receivable insurance primarily protects the income or revenue a business would lose due to the inability to collect payment from customers whose accounts have been affected by various risks. Document damage is an important area as it relates to the physical records of the accounts, including invoices or contracts needed for collection, but it does not directly reflect the financial impact that is the core focus of Accounts Receivable insurance.

Loss of revenue refers to the financial loss incurred when customers do not pay their debts, which is definitely covered under this type of insurance. Similarly, theft of accounts and fraudulent accounts are concerns associated with the loss of potential income due to external factors, and thus are typically covered as part of this insurance. Document damage, however, does not inherently result in a financial loss pertaining to the accounts receivable, making it the exception among the other options provided. This distinction is what solidifies document damage as a non-covered loss under Accounts Receivable insurance policies.