How many items will overflow in FI-SL Deltaqueue?

Hi,experts:

As to SAP note

"If the Delta method has been initialized for a source system, a Delta upload must be scheduled regularly so that the Deltaqueue will not overflow. If you want to stop the Delta method, you should also delete initialization."

Then I have a question that how many items will overflow or how to calculate the maximum records?

Best Regards

Martin Xie