namely the three landfills. Pl’s Mem. in Supp. of Summ. J., at 25. In this regard, Icarom claims that “all-risks” insurance covers only those losses of a “fortuitous,” “accidental” nature, citing, inter alia, Compagnie des Bauxites v. Insurance Co. of North America, 724 F.2d 369, 372 (3rd Cir.1983) (stating that “accident” is a synonym for “fortuitous event”); U.S. Gypsum Co., 678 F.Supp. at 141 (“Some courts have found it helpful to interpret fortuitous as analogous to the insurance policy term ‘accident.’ In construing the word ‘accident,’ the emphasis focuses on the unplanned and unintentional nature of the damage rather than the fact that it is a physical certainty, or something that is inevitable.”); Avis v. Hartford Fire Ins. Co., 283 N.C. 142, 195 S.E.2d 545, 548 (1973) (<HOLDING>). According to Icarom, because Howard County
holding that all risks coverage extends only when the loss is fortuitous holding that the plaintiffs asserted legal basis for coverage is irrelevant to the determination of whether the insurance policy provides coverage and instead looking to the facts underlying the claim for coverage holding that causation is a coverage question for the court when an insurer wholly denies that there is a covered loss and an amountofloss question for the appraisal panel when an insurer admits that there is a covered loss the amount of which is disputed holding that contract language referring to amount of loss authorized appraiser only to place dollar value on loss and not to determine cause of damage or other coverage issues recognizing that a provision insuring against all risks of physical loss or damage from external cause  would provide coverage against conversion