A creditor can only take that accounting measure once, as once they do so, they have removed the debt from the receivable assets side of their accounting ledger, and moved it to an uncollectible, non-asset. Ergo, a one-time business loss and tax writeoff.
However, once haven taken that accounting measure, they can, when making future reporting, include that prior action as having occured. That does not mean they have actually taken a new CO. If new dellinquencies are reported, or the debt is paid, the current status will no longer show CO, but the reporting of the CO itself remains, and can be shown in their updates, and is scored.
The actual date when they took their CO is not reported, as it has no relevance to credit reporting. What they are required to report is the DOFD on the account within 90 days of reporting the CO. That date, and not the date of the acutal accounting action or when they chose to initially report or continue to update, determines its CR exclusion date.