Enabling Process Accounting on Linux HOWTO
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# 3. What is process accounting?

Process accounting is the method of recording and summarizing commands executed on Linux. The modern Linux kernel is capable of keeping process accounting records for the commands being run, the user who executed the command, the CPU time, and much more.

Process accounting enables you to keep detailed accounting information for the system resources used, their allocation among users, and system monitoring.

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Introduction |  | Current Status of Process Accounting under Linux