/sys$common/syshlp/helplib.hlb
ACCOUNTING, /REJECTED, Description

 *Conan The Librarian (sorry for the slow response - running on an old VAX)

    The /REJECTED qualifier creates the specified file, then copies
    the records that do not match your selection criteria to this
    file in binary format. Use the Accounting utility to process this
    file later.

    If the file specification does not include the device or
    directory name, your current default device or directory is used.
    If you omit the file name, the file name of the first input file
    is used (the first file listed in the parameter to the ACCOUNTING
    command). If you omit the file type, .REJ is used.
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