1.$ ACCOUNTING /SUMMARY=IMAGE /REPORT=(RECORDS,PROCESSOR)

      This example processes the file SYS$MANAGER:ACCOUNTNG.DAT. It
      produces a summary report that shows for each image the number
      of times it was executed and the total CPU time consumed.

    2.$ ACCOUNTING /TYPE=-IMAGE /SUMMARY=USER /REPORT=EXECUTION

      This example processes the file SYS$MANAGER:ACCOUNTNG.DAT. It
      produces a summary report that shows the total number of images
      executed by each user. Notice the use of the /TYPE qualifier to
      exclude records of type IMAGE to avoid double counting.