acct

file: /proc/sys/kernel/acct
variable: kernel.acct
Official reference

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highwater lowwater frequency

If BSD-style process accounting is enabled these values control its behaviour. If free space on filesystem where the log lives goes below lowwater\ % accounting suspends. If free space gets above highwater\ % accounting resumes. frequency determines how often do we check the amount of free space (value is in seconds). Default:

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4 2 30

That is, suspend accounting if free space drops below 2%; resume it if it increases to at least 4%; consider information about amount of free space valid for 30 seconds.