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Or see the following:

• 'wtmp/utmp' file regenerator
• BOIL
• GNU Accounting Utilities
• IPAcct - Per user IP accounting program/kernel extension
• IPFIREWALL
• Linux Process Accounting
• TCPQuota
• Xfinans
• accounting
• acctsum
• cbb (Check Book Balancer)
• GCTB (GNU Contabilidad)

Select any item from among the above.