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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. 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.