What type of insurance covers the cost of reconstructing accounts receivable records?

Accounts Receivable Insurance is specifically designed to protect businesses from the financial impacts of lost or damaged accounts receivable records. This type of insurance covers the costs associated with reconstructing those records, which can be crucial for maintaining cash flow and ensuring continuity in business operations.

When a business experiences an event that leads to the loss of accounts receivable, such as theft, fire, or natural disasters, reconstructing these records can be a complex and expensive process. Accounts Receivable Insurance not only helps in covering the costs associated with reconstruction but may also protect against losses that result from the inability to collect on those accounts.

In contrast, General Liability Insurance focuses on protecting businesses from claims related to bodily injury or property damage caused to third parties, but it does not cover financial losses related to accounts receivable. Business Interruption Insurance provides coverage for lost income and ongoing expenses due to a business interruption but does not specifically address accounts receivable reconstruction. Property Insurance covers physical damage to property but does not extend to the financial aspects related to accounts receivable. Therefore, the choice of Accounts Receivable Insurance as the right answer is appropriate given its direct relevance to the situation described in the question.