For over a decade, EFS has worked with its clients to protect their commercial account receivables from unexpected and catastrophic losses resulting from any number of perils associated with commercial and/or political default. Non-payment issues ranging from insolvency to slow-pay, devaluation to transfer risk, host government moratoriums to contract frustration, all add up to a potential threat to a company's balance sheet. Accounts receivable represent your second most fluid asset after cash. Unlike inventory, work in progress, buildings, etc., your accounts receivable are not in your control. Shouldn't they be insured?