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

    The /REPORT qualifier specifies the resources that you want to
    summarize in a summary report. The resources are summarized,
    either as totals or maximum values, for each summary key value
    specified by the /SUMMARY qualifier.

    When a record is processed that does not contain the specified
    resource field, a default value of 0 is used. For example, if you
    use the PAGES keyword to summarize the total pages printed, the
    value of 0 is used for each record that is not of type PRINT.

    Note that the resource usage data stored in records of type IMAGE
    is a subset of the data stored in records of type PROCESS. For
    example, the CPU time stored in a record of type PROCESS includes
    the CPU time used by the images executed by that process. To
    make sure that you do not count the same resource data twice when
    you are summarizing process resources by totals, use the /TYPE
    qualifier to exclude records of type IMAGE.

    You cannot use the /REPORT qualifier without the /SUMMARY
    qualifier.