Elemental mercury is a shiny, silver-white metal that is a liquid at room temperature and is traditionally used in thermometers and some electrical switches. If not enclosed, at room temperature some of the metallic mercury will evaporate and form mercury vapours. Mercury vapours are colourless and odourless.
How much time need to pass for an AR account to be considered delinquent? The amount of time required to pass for an AR account to be  considered delinquent is 30 days.
The seven-year period begins 180 days after the delinquency (the first missed payment) that led to the collection activity or charge-off. The clock does not start ticking again if the account is sold to another collection agency, you make a payment on it, or you file a dispute with the credit reporting agency.