(1) "Accounts receivable" includes unpaid fees, overpayments, fines, forfeitures, surcharges, costs, interest, penalties, restitution to victims, third party claims, claims, reimbursement of a reward, and damages.
(2) "Criminal judgment accounts receivable" means any amounts owed by a criminal defendant arising from a criminal judgment that has not been paid. This includes fines, surcharges, costs, interest, and restitution.
(3) "Default" means an account receivable that is overdue by at least 90 days.
(4) "Delinquent" means an account receivable or installment payment that is overdue by more than 28 but less than 90 days.
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