Inland marine exposure includes accounts receivable, computers, physicians and surgeons equipment, and valuable papers and records. Accounts receivable coverage is needed if the dentist bills for services. Computers are used for patients’ records and other office purposes, but some dental equipment, such as video equipment and X-ray machines, is now also computerized. Physicians and surgeons equipment includes items that the dentist may take off site to handle emergencies, and can be extended to include all office furnishings. Duplicates of all records and programs should be kept off site.