What type of coverage shifts the burden of proof to the insurer?

Open perils coverage is designed to provide broad protection by covering all risks of loss unless specifically excluded in the policy. This type of coverage places the burden of proof on the insurer to demonstrate that a particular loss falls under an exclusion. In contrast, named perils coverage only provides protection against those specific perils that are listed in the policy. Therefore, in named perils coverage, the policyholder would need to prove that the loss occurred due to one of the named perils to receive compensation.

Liability coverage focuses on the insured's legal responsibility for causing harm to others, which involves different considerations regarding proof and damages. Broad form coverage is a hybrid that typically includes more perils than standard named perils coverage but still does not shift the burden of proof in the same manner as open perils coverage does.

Understanding the distinction between open perils and other types of coverage is crucial in insurance accounting, particularly in how risk is transferred and the implications of claims and losses under different policies.