VMS Help ACCOUNTING, /OWNER, Description  *Conan The Librarian (sorry for the slow response - running on an old VAX)

    The /OWNER qualifier uses the value of the process owner field
    to select records for processing. This field is present in all
    records except file backward link and file forward link records.
    For a subprocess, this field contains the process identifier
    (PID) of the process that created it.

    The /OWNER qualifier selects only records that have the specified
    values in the process owner field. If you precede the values
    with a minus sign, it selects all records except those with the
    specified values.

    Each owner-process-id must be a hexadecimal number of eight
    digits or less.

    See also the /IDENT qualifier, which selects or rejects records
    for specified processes.