| Offsets | Name | Length | Format | Description | |
|---|---|---|---|---|---|
| 0 | 0 | SMF26LN8 | 2 | binary | Length of accounting section. |
| 2 | 2 | SMF26NRA | 1 | binary | Number of accounting pairs. |
| 3 | 3 | SMF26AC1 | variable | EBCDIC | An accounting pair consists of a 1-byte length field, which contains the length of the following string. The string contains accounting data. If the length field is zero, there is no following string. |