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 actual date that the account becomes delinquent is supposed to be reported to the credit reporting agencies within 90 days from the delinquency. The debt collector or collection agency cannot re-age the account to a current date, and report it more recent than it really is.