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TeachMeFinance.com - explain nonaccruing loan nonaccruing loan -- a loan that is more than 60 days past due with no payments being made, and that has stopped accruing interest. See delinquent loan and past due loan. delinquent loan -- a loan that is 30 to 60 days past due with no payments being made. See past due loans and nonaccruing loans. past due loan -- a loan on which payment in full is 30 to 60 days past due, but partial payments are being made. See delinquent loan and nonaccruing loan. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional financial or legal advice. TeachMeFinance.com and its owner recommend consultation with a professional financial advisor prior to any investment or financial decision. Please read our disclaimer.