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[Unit]
Description=Kernel process accounting
After=syslog.target
ConditionPathExists=/var/account

[Service]
Type=oneshot
ExecStartPre=/sbin/acct-mklog pacct
ExecStart=/sbin/accton /var/account/pacct
ExecStop=/sbin/accton off
RemainAfterExit=yes

[Install]
WantedBy=multi-user.target