When any of its property gets lost, damaged or destroyed a business may suffer a reduction in its net income until the property is restored back to its former condition. Thus is because business loses use of that property in whole or in part as a result either (a) revenues are decreased: such as loss of rent, interruption in operation, contingent business interruption, loss of profits on finished goods, reduction in receivables, increase in expenses (b) expenses are increased such as rental value loss, extra expenses.