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https://www.unix.com/programming/19510-utmp-accounting.html
The utmp struct (record for utmp) has a field, ut_type. This indicates the kind of information a contains. ut_type can be 10 different values 0 - 9. The defines in utmp.h simply let you use a meaningful word instead of a not-so-meaningful number to find out what type of utmp record you have read.
https://www.ibm.com/support/knowledgecenter/en/ssw_aix_71/filesreference/utmp.html?origURL=ssw_aix_71/com.ibm.aix.files/utmp.htm
The utmp file, the wtmp file, and the failedlogin file contain records with user and accounting information. When a user attempts to logs in, the login program writes entries in two files: The /etc/utmp file, which contains a record of users logged into the system. The /var/adm/wtmp file (if it exists), which contains connect-time accounting ...
https://www.ibm.com/support/knowledgecenter/ssw_aix_72/filesreference/utmp.h.html?origURL=ssw_aix_72/com.ibm.aix.files/utmp.h.htm
Purpose. Defines the structures of certain user and accounting information files. Description. The structure of the records in the utmp, wtmp, and failedlogin files is defined in the /usr/include/utmp.h file. The utmp structure in this header file contains the following fields:
https://www.unix.com/unix-for-dummies-questions-and-answers/43507-help-needed-using-utmp-file.html
Help Needed using utmp file! Hi. ... the utmp.h ACCOUNTING macro is set to 9 on my system. my question is: what "accounting" is it referring to? ... could probably help me with a unix problem. Basicallyu, when the users try to connect to the server they get this messge: No UTMP entry. you must exec "LOGIN" from the lowest level "sh" They are ...
https://www.samba.org/samba/docs/using_samba/appe.html
Appendix E. Configure Options. ... --with-utmp. Includes support for user accounting in the system's utmp file. It is necessary for the utmp and utmp directory Samba configuration file options to work. This option is widely supported, but might not work correctly on all Samba host systems.
https://en.wikipedia.org/wiki/Utmp
utmp, wtmp and btmp. utmp maintains a full accounting of the current status of the system, system boot time (used by uptime), recording user logins at which terminals, logouts, system events etc. wtmp acts as a historical utmp; btmp records failed login attempts
http://man7.org/linux/man-pages/man5/utmp.5.html
UTMP(5) Linux Programmer's Manual UTMP(5) NAME top utmp, wtmp - login records SYNOPSIS top #include <utmp.h> DESCRIPTION top The utmp file allows one to discover information about who is currently using the system. There may be more users currently using the system, because not all programs use utmp logging.
https://pcaobus.org/About/Administration/SupportFee/Pages/default.aspx
Failure to pay an allocated share of the accounting support fee constitutes a violation of law. The Board may report nonpayment of allocated shares of the accounting support fee to the SEC and, in the case of brokers and dealers, to their designated examining authority.
https://cs.thomsonreuters.com/support/
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https://www.sage.com/en-us/support/
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