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Luke from Tailored Insurance is explaining certificates of insurance in this tutorial. The left side shows producer information, the insured trucking company, and the right side lists different insurance companies (labeled as insurer a, b, c) for different lines of business. The first coverage mentioned is commercial general liability, often confused with auto liability. Luke goes on to explain other coverages like auto liability, excess and umbrella liability, and workers' compensation. The video helps people understand what they are covered for in their insurance policy.