The document discusses insuring accounts receivable (A/R), which typically represents 40% of a company's assets and is most vulnerable to unexpected losses. Trade credit insurance prevents disruption to cash flow by capping exposure to bad debt losses. It allows companies to expand sales into riskier markets, enhance customer relationships with more favorable terms without added risk, and gain leverage over problem accounts. Trade credit insurance also enables bank financing and exporting by providing political risk protection and allowing borrowing against A/R. The key drivers for purchasing trade credit insurance are protecting one of the largest assets and converting non-tax deductible bad debt provisions into a tax deductible insurance premium.