It is understood that the Policy is extended to include:
    1. All sums due to the Insured from customers, provided the Insured is unable to effect collection thereof as the direct result of Damage to records of accounts receivable.
    2. Interest charges on any loan to offset impaired collection pending repayment of such sums made uncollectable by such Damage
    3. Collection expenses in excess of normal collection cost and made necessary because of such Damage