This coverage provides protection for the following losses:
1. 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.
2. Interest charges on any loan to offset impaired collections pending repayment of such sums made uncollectable by such loss or damage.
3. Collection expense in excess of normal collection cost made necessary because of such loss or damage.
4. Other expense, when reasonably incurred by you in re-establishing records of accounts receivable following loss or damage.