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Enabling Process Accounting on Linux HOWTO
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4. Current Status of Process Accounting under Linux

Process accounting support has been integrated into the newer kernels (version >= 1.3.73). If you are running an older kernel, you may need some patch files. The patches are available from ftp://iguana.hut.fi/pub/linux/Kernel/process_accounting

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What is process accounting?		Requirements for Process Accounting on Linux