ACCT(5) - Linux manual page online | File formats

Process accounting file.

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acct(5)	referred by	acct(2) \| acct(2freebsd) \| accton(8) \| dump-acct(8) \| lastcomm(1) \| sa(8) \| user_namespaces(7)
acct(5)	refer to	acct(2) \| accton(8) \| lastcomm(1) \| proc(5) \| sa(8) \| wait(2)