1.$ ACCOUNTING /USER=SMITH

      This example processes the file SYS$MANAGER:ACCOUNTNG.DAT. It
      produces a brief report of all records for the user SMITH.

    2.$ ACCOUNTING /USER=(-SMITH,JONES)

      This example processes the file SYS$MANAGER:ACCOUNTNG.DAT. It
      produces a brief report of all the records except for those of
      the users SMITH and JONES.