The results of the accounting phase are the accounting records in the accounting file. openUTM creates the accounting file in the subdirectory ACCNT of the base directory filebase of the UTM application. The accounting file is named 0001.pid where pid is the process ID of the logging process of the UTM application in which the utmlog program is running.
openUTM writes the accounting records and the calculation records in the file 0001.pid.
After deactivating and then reactivating the accounting phase, openUTM continues to write the records to the same file. The calculation and accounting records collected before deactivating are not overwritten.
You can evaluate the file yourself.
The structure of the accounting records is described in the Appendix on "Structure of an accounting record".