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

       /OUTPUT[=filespec]

    Requires read (R) and write (W) access to the directory in which
    the specified file is created.

    Controls the output destination of the command. By default, the
    output is the current SYS$OUTPUT device. To send the output
    to a file, use the /OUTPUT qualifier followed by the file
    specification.

    If the file specification does not include the file name or file
    type, the defaults SHOW and .LIS are used respectively.