Backups hang with the message: "Building list of incremental entries".
Backup definition includes a remote mount that is broken on the source server.
Logging on as root to the system that is the source of the remote mount, and issuing the df command will either hang the session or hang the command until a <ctrl>c is keyed in.
Logged in as root to the remote mount source and issue the mount command. The output is a list of all mounted file systems.
Issuing the df -a command, it displays the available space for each file system in the same order as the mount command output but hangs at the point of the offending file system.
Action: Recovered the terminal session either with a <ctrl>c or a new session and attempted to enter (i.e.: cd) the file system in question. Session hung again.
Resolution: The remote system was (is) having issues with network mounted file systems. All users attempting to access this share are having problems. Repair the remote file system. Or omit them from the backup until they can be repaired.